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    <title>2016 (9) TMI 26 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order denying exemption under Notification No. 13/2010-Cus for imported goods used in the Commonwealth Games, 2010. The appellant, a consortium, successfully argued that the goods were imported on behalf of Prasar Bharti for the Games, as evidenced by various documents. The Tribunal found that the lower authority did not provide a clear reason for the denial and emphasized the government&#039;s intent for duty-free import during the relevant period. Consequently, the Tribunal allowed the appeal, ruling in favor of the appellant on 29/07/2016.</description>
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      <title>2016 (9) TMI 26 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=331765</link>
      <description>The Tribunal set aside the Commissioner&#039;s order denying exemption under Notification No. 13/2010-Cus for imported goods used in the Commonwealth Games, 2010. The appellant, a consortium, successfully argued that the goods were imported on behalf of Prasar Bharti for the Games, as evidenced by various documents. The Tribunal found that the lower authority did not provide a clear reason for the denial and emphasized the government&#039;s intent for duty-free import during the relevant period. Consequently, the Tribunal allowed the appeal, ruling in favor of the appellant on 29/07/2016.</description>
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