CAAR Mumbai held MILDS Block 2 aircraft components eligible for customs duty exemption with Condition No. 17 certification.
CAAR Mumbai ruled that components under the Modernized Integrated Logistics Support (MILDS) Block 2 project for aircraft are eligible for customs duty exemption. The benefit is conditional upon submission of certification under Condition No. 17 of the relevant exemption notification.
The authority underscored the necessity of documentary compliance to invoke exemption provisions, particularly for defence-related imports. Absent certification, exemption claims may be disallowed despite eligibility in principle.
This reinforces due diligence in managing import documentation for defence and aerospace sectors. Legal advisors must ensure timely acquisition and submission of statutory certificates to secure duty benefits.
