https://www.taxtmi.com/caselaws?id=83321 A charitable trust importing foodstuffs, medicines, clothing and blankets as free gifts for relief distribution was found eligible under para 98(v) of the Handbook of Procedures because it proved charitable status, showed no foreign exchange remittance, and established that the goods were received for free distribution to the poor and needy. The trust also satisfied Notification No. 85/92-Customs, as the evidence supported its bona fides and the notification permitted post-import distribution safeguards. The confiscation order was set aside, and clearance of the goods was directed subject to reasonable compliance safeguards. en-us Fri, 27 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83321 A charitable trust importing foodstuffs, medicines, clothing and blankets as free gifts for relief distribution was found eligible under para 98(v) of the Handbook of Procedures because it proved charitable status, showed no foreign exchange remittance, and established that the goods were received for free distribution to the poor and needy. The trust also satisfied Notification No. 85/92-Customs, as the evidence supported its bona fides and the notification permitted post-import distribution safeguards. The confiscation order was set aside, and clearance of the goods was directed subject to reasonable compliance safeguards. Case-Laws Customs Fri, 27 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83321