https://www.taxtmi.com/caselaws?id=107518 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected all appeals by the Revenue. It was held that no Customs duty was leviable on bona fide gifts imported by post with a value not exceeding Rs. 5000, as per Notification No. 171/93-Cus. Compliance with import regulations and specific conditions for duty exemptions on imported gifts was emphasized. en-us Thu, 24 Apr 2003 00:00:00 +0530 Fri, 23 Mar 2012 11:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107518 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected all appeals by the Revenue. It was held that no Customs duty was leviable on bona fide gifts imported by post with a value not exceeding Rs. 5000, as per Notification No. 171/93-Cus. Compliance with import regulations and specific conditions for duty exemptions on imported gifts was emphasized. Case-Laws Customs Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107518