https://www.taxtmi.com/caselaws?id=240627 Duty-free import of gift commodities under Notification No. 148/94-Cus. was available where the importer produced the requisite registration certificate showing it was a registered donee organisation and satisfied the condition of distribution to the poor and needy. The notification was treated as requiring registration for free distribution, and the earlier absence of the certificate was not a valid basis to deny exemption once the certificate was produced on record. The denial of exemption was therefore unsustainable. en-us Thu, 03 May 2012 00:00:00 +0530 Mon, 09 Dec 2013 06:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240627 Duty-free import of gift commodities under Notification No. 148/94-Cus. was available where the importer produced the requisite registration certificate showing it was a registered donee organisation and satisfied the condition of distribution to the poor and needy. The notification was treated as requiring registration for free distribution, and the earlier absence of the certificate was not a valid basis to deny exemption once the certificate was produced on record. The denial of exemption was therefore unsustainable. Case-Laws Customs Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240627