https://www.taxtmi.com/caselaws?id=88055 Customs exemption under Notification No. 85/82-Cus and para 98(v) of the EXIM Handbook required strict proof that the importer was a charitable organisation and that the goods were free gifts from a philanthropic organisation for free distribution to the poor and needy. The invoices alone did not establish those conditions, so the exemption was denied and the confiscation and penalties were upheld. On valuation, the enhanced assessment could not be finally sustained because the record did not adequately explain the choice of valuation basis or the sequential application of the Customs Valuation Rules. The valuation was remitted for fresh determination, with consequent reconsideration of fine and penalty quantum. en-us Wed, 19 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88055 Customs exemption under Notification No. 85/82-Cus and para 98(v) of the EXIM Handbook required strict proof that the importer was a charitable organisation and that the goods were free gifts from a philanthropic organisation for free distribution to the poor and needy. The invoices alone did not establish those conditions, so the exemption was denied and the confiscation and penalties were upheld. On valuation, the enhanced assessment could not be finally sustained because the record did not adequately explain the choice of valuation basis or the sequential application of the Customs Valuation Rules. The valuation was remitted for fresh determination, with consequent reconsideration of fine and penalty quantum. Case-Laws Customs Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88055