https://www.taxtmi.com/caselaws?id=88932 Imports of spare parts for a UNDP-aided project retained customs exemption under the United Nations Privileges and Immunities Act, 1947, because the Revenue did not produce the circular it relied on and the courier mode of import did not alter the project-related character of the goods. The objection that the consignments were addressed to a research station was insufficient to deny relief. Benefit under Notification No. 229/88 also remained available, since arrival as baggage through courier was treated as a procedural lapse that could be cured by filing a bill of entry and did not justify denial of substantive exemption. en-us Thu, 30 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88932 Imports of spare parts for a UNDP-aided project retained customs exemption under the United Nations Privileges and Immunities Act, 1947, because the Revenue did not produce the circular it relied on and the courier mode of import did not alter the project-related character of the goods. The objection that the consignments were addressed to a research station was insufficient to deny relief. Benefit under Notification No. 229/88 also remained available, since arrival as baggage through courier was treated as a procedural lapse that could be cured by filing a bill of entry and did not justify denial of substantive exemption. Case-Laws Customs Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88932