Apex-body certification can secure customs exemption for imported sports equipment when the notification's use-condition is satisfied.

Imported fitness equipment qualified for exemption under Notification No. 16/2000-Cus. where the Sports Authority of India, as the apex body, certified that the goods were required for use in a national or international championship or competition. The certification satisfied the notification's condition for requisites for games and sports, and customs authorities could not disregard that certificate once the prescribed requirement was met. On that basis, the denial of refund was unsustainable and the exemption was available to the importer.

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Issues: Whether the imported fitness equipment was entitled to exemption under Notification No. 16/2000-Cus. on the strength of the certificate issued by the apex body for use in a national or international championship or competition.

Analysis: The exemption was available for requisites for games and sports where the apex body certified that such items were required to be used in a national or international championship or competition to be held in India or abroad. The Sports Authority of India had certified the specific imported equipment for use in national or international tournaments. The certificate satisfied the condition attached to the exemption, and the customs authorities could not disregard that certification once the prescribed condition was met.

Conclusion: The imported goods were eligible for exemption under Notification No. 16/2000-Cus., and the denial of refund was unsustainable.

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