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of <h1>Customs duty upheld for Cassette Player gift import despite paid duty</h1> The appeal was dismissed as there was no exemption for gift imports beyond the monetary limit, despite the appellant's claim that the Cassette Player was ... Cassette Player imported in contravention of the erstwhile Import Trade Control Regulations The appeal was filed regarding the import of a Cassette Player in contravention of Import Trade Control Regulations. Customs duty was paid, and the appellant sought a refund claiming it was a gift. No penalty was imposed, only customs duty charged. The appeal was rejected as there was no exemption for gift imports beyond the monetary limit.
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