Duty exemption for gifts under bilateral agreements - distribution certificates not required; compliance with agreement terms remains necessary. Notification No. 148/94-Cus. exempts goods gifted free of cost under a bilateral government-to-government agreement and contains no condition requiring a distribution certificate for that entry; the distribution-certificate requirement applies only to a different entry. Authorities must not demand a distribution certificate for imports under the bilateral-gift entry, though imports must conform to the provisions of the bilateral agreement, and a public notice should be issued to inform trade.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty exemption for gifts under bilateral agreements - distribution certificates not required; compliance with agreement terms remains necessary.
Notification No. 148/94-Cus. exempts goods gifted free of cost under a bilateral government-to-government agreement and contains no condition requiring a distribution certificate for that entry; the distribution-certificate requirement applies only to a different entry. Authorities must not demand a distribution certificate for imports under the bilateral-gift entry, though imports must conform to the provisions of the bilateral agreement, and a public notice should be issued to inform trade.
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