https://www.taxtmi.com/caselaws?id=118478 The Tribunal upheld the Commissioner's order directing the importers, a Cricketing Institution and Charitable Trust, to pay duty on the depreciated value of Mega Vision Colour Matrix Score Board and Flood Lighting equipment imported under an exemption order. The Tribunal found that the equipment's use during matches did not constitute commercial use as alleged by the Revenue. Consequently, the appeal by the Revenue was rejected, and the Commissioner's order was upheld. en-us Thu, 31 Aug 2006 00:00:00 +0530 Sat, 30 Jun 2012 18:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118478 The Tribunal upheld the Commissioner's order directing the importers, a Cricketing Institution and Charitable Trust, to pay duty on the depreciated value of Mega Vision Colour Matrix Score Board and Flood Lighting equipment imported under an exemption order. The Tribunal found that the equipment's use during matches did not constitute commercial use as alleged by the Revenue. Consequently, the appeal by the Revenue was rejected, and the Commissioner's order was upheld. Case-Laws Customs Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118478