https://www.taxtmi.com/caselaws?id=87565 Customs duty on an imported cassette player received as a gift was held validly leviable because the import contravened the import control regime and no specific exemption applied. The record showed no exemption beyond the prescribed monetary limit and no ad hoc Government of India exemption covering the goods. Although no penalty was imposed and the goods were cleared on payment of duty, that did not justify waiver or refund. The refund claim therefore failed and the duty demand was upheld. en-us Tue, 16 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87565 Customs duty on an imported cassette player received as a gift was held validly leviable because the import contravened the import control regime and no specific exemption applied. The record showed no exemption beyond the prescribed monetary limit and no ad hoc Government of India exemption covering the goods. Although no penalty was imposed and the goods were cleared on payment of duty, that did not justify waiver or refund. The refund claim therefore failed and the duty demand was upheld. Case-Laws Customs Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87565