https://www.taxtmi.com/caselaws?id=95155 Commercial or trade samples imported free of charge and intended to solicit orders were treated as exempt from customs duty under Notification No. 154/94-Cus., because samples of negligible value used for bona fide trade purposes fell within the exemption contemplated by the notification and the Geneva Convention. On that basis, the import was not treated as a contravention of the Export-Import Policy, and confiscation and personal penalty were held unsustainable and set aside in favour of the assessee. en-us Wed, 06 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95155 Commercial or trade samples imported free of charge and intended to solicit orders were treated as exempt from customs duty under Notification No. 154/94-Cus., because samples of negligible value used for bona fide trade purposes fell within the exemption contemplated by the notification and the Geneva Convention. On that basis, the import was not treated as a contravention of the Export-Import Policy, and confiscation and personal penalty were held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95155