Customs duty exemption limited: BCCI not eligible under federation-based notifications; separate World Cup notification governs event imports. BCCI is ineligible for customs duty exemptions that depend on recognition as a National Sports Federation or Apex Body; this ineligibility applies also to persons certified by BCCI. Benefits under Notification No.3/89 do not apply where the Ministry lacks administrative concern with the event, so imports by BCCI for the ICC World Cup, 2011 cannot claim that notification. A separate, event-specific customs notification has been issued for World Cup imports, which may be assessed under its conditions.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption limited: BCCI not eligible under federation-based notifications; separate World Cup notification governs event imports.
BCCI is ineligible for customs duty exemptions that depend on recognition as a National Sports Federation or Apex Body; this ineligibility applies also to persons certified by BCCI. Benefits under Notification No.3/89 do not apply where the Ministry lacks administrative concern with the event, so imports by BCCI for the ICC World Cup, 2011 cannot claim that notification. A separate, event-specific customs notification has been issued for World Cup imports, which may be assessed under its conditions.
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