https://www.taxtmi.com/caselaws?id=109235 The Appellate Tribunal allowed the appeal for remand, directing the Commissioner to re-examine the case of a Charitable Trust regarding duty-free import under Notification No. 64/88-Cus. The Tribunal emphasized the Trust's non-profit status and charitable activities, criticizing the Commissioner for overlooking these aspects and the Karnataka High Court ruling requiring cancellation of DGHS certificate before duty demand. The Tribunal found the Trust deserving of a fair assessment and an opportunity to prove compliance with exemption conditions. en-us Thu, 30 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109235 The Appellate Tribunal allowed the appeal for remand, directing the Commissioner to re-examine the case of a Charitable Trust regarding duty-free import under Notification No. 64/88-Cus. The Tribunal emphasized the Trust's non-profit status and charitable activities, criticizing the Commissioner for overlooking these aspects and the Karnataka High Court ruling requiring cancellation of DGHS certificate before duty demand. The Tribunal found the Trust deserving of a fair assessment and an opportunity to prove compliance with exemption conditions. Case-Laws Customs Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109235