https://www.taxtmi.com/caselaws?id=116777 Goods imported for a recognised charitable purpose satisfied the conditions of Notification No. 148/94-Cus., so customs duty exemption applied and the duty demand was unsustainable. Imports by the charitable institution also fell within para 5.31 of the Handbook of Procedures 1997-2002, which permitted such gifts without a Special Import Licence. On that basis, no Special Import Licence was required, the goods were not liable to confiscation, and the customs demand and confiscation were set aside. en-us Wed, 14 Dec 2005 00:00:00 +0530 Sat, 16 Jun 2012 15:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116777 Goods imported for a recognised charitable purpose satisfied the conditions of Notification No. 148/94-Cus., so customs duty exemption applied and the duty demand was unsustainable. Imports by the charitable institution also fell within para 5.31 of the Handbook of Procedures 1997-2002, which permitted such gifts without a Special Import Licence. On that basis, no Special Import Licence was required, the goods were not liable to confiscation, and the customs demand and confiscation were set aside. Case-Laws Customs Wed, 14 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116777