https://www.taxtmi.com/caselaws?id=106964 Exemption under Notification No. 152/94-Cus. depended on proof that the importer was a bona fide institution for the blind and deaf and that the goods were bona fide gifts or were bought from donations received abroad; on the facts discussed, those conditions were not met because the claimed charitable set-up lacked genuine activity and the import was arranged through a loan and routed as a gift, so the exemption claim failed. The declared import value was also rejected where original invoices and supplier records showed a higher value and the documentation was manipulated; on that basis, confiscation, redemption fine and personal penalties were sustained. en-us Fri, 04 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106964 Exemption under Notification No. 152/94-Cus. depended on proof that the importer was a bona fide institution for the blind and deaf and that the goods were bona fide gifts or were bought from donations received abroad; on the facts discussed, those conditions were not met because the claimed charitable set-up lacked genuine activity and the import was arranged through a loan and routed as a gift, so the exemption claim failed. The declared import value was also rejected where original invoices and supplier records showed a higher value and the documentation was manipulated; on that basis, confiscation, redemption fine and personal penalties were sustained. Case-Laws Customs Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106964