https://www.taxtmi.com/caselaws?id=99502 Exemption under Notification No. 85/82 was denied because the importer failed to prove that it was a registered bona fide charitable trust distributing old clothes to poor and needy persons as required by the notification. The earlier certificate from the Deputy Commissioner was found to have been obtained on a false basis and was withdrawn. On that footing, the authorities were justified in recovering duty and sustaining penalty for the import made without a valid licence and without satisfying the exemption conditions. en-us Mon, 26 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99502 Exemption under Notification No. 85/82 was denied because the importer failed to prove that it was a registered bona fide charitable trust distributing old clothes to poor and needy persons as required by the notification. The earlier certificate from the Deputy Commissioner was found to have been obtained on a false basis and was withdrawn. On that footing, the authorities were justified in recovering duty and sustaining penalty for the import made without a valid licence and without satisfying the exemption conditions. Case-Laws Customs Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99502