https://www.taxtmi.com/caselaws?id=334201 Imported fitness equipment qualified for exemption under Notification No. 16/2000-Cus. where the Sports Authority of India, as the apex body, certified that the goods were required for use in a national or international championship or competition. The certification satisfied the notification's condition for requisites for games and sports, and customs authorities could not disregard that certificate once the prescribed requirement was met. On that basis, the denial of refund was unsustainable and the exemption was available to the importer. en-us Wed, 24 Aug 2016 00:00:00 +0530 Thu, 30 Mar 2017 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334201 Imported fitness equipment qualified for exemption under Notification No. 16/2000-Cus. where the Sports Authority of India, as the apex body, certified that the goods were required for use in a national or international championship or competition. The certification satisfied the notification's condition for requisites for games and sports, and customs authorities could not disregard that certificate once the prescribed requirement was met. On that basis, the denial of refund was unsustainable and the exemption was available to the importer. Case-Laws Customs Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334201