https://www.taxtmi.com/caselaws?id=113325 The Tribunal dismissed the appeal, ruling that the benefit of Notification No. 80/70-Cus. is applicable only to defective articles imported as personal properties of the individual importer. As the goods in question were imported for trading purposes, the appellants were deemed ineligible for duty exemption under the notification. en-us Fri, 30 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 18:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113325 The Tribunal dismissed the appeal, ruling that the benefit of Notification No. 80/70-Cus. is applicable only to defective articles imported as personal properties of the individual importer. As the goods in question were imported for trading purposes, the appellants were deemed ineligible for duty exemption under the notification. Case-Laws Customs Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113325