BCD exemption admissible on goods employing MIMO or LTE prior to 2021 amendment

Principal Commissioner of Customs Vs Go IP Global Services Pvt. Ltd. (Delhi High Court) Delhi High Court held that exemption from Basic Customs Duty [BCD] admissible in case of WAPs import employing either Multiple Input/ Multiple Output (MIMO) or Long Term Evolution (LTE) standards prior to amendment brought vide Finance Act, 2021. Facts- This is an appeal u/s. 130G of the Customs Act, 1962 arising out of the Customs, Excise and Service Tax Appellate Tribunal impugned order dated 3rdJanuary, 2024. The short issue that arises in the present petition is in respect of the interpretation of the w...