https://www.taxtmi.com/caselaws?id=349316 Customs duty exemption under Notification No. 13/2010-Cus was available for broadcasting equipment imported for the Commonwealth Games 2010 where the substantive conditions were satisfied. The goods were certified by the Director (Engineering) of Doordarshan, used for the Games, and later re-exported; the missing Organising Committee certificate and the undertaking being furnished by the appellant were treated as procedural defects only. In light of the facilitative circular and the urgency of the event, absence of misuse or diversion meant denial of exemption was unjustified, and the duty and penalty demand could not be sustained. en-us Thu, 07 Sep 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349316 Customs duty exemption under Notification No. 13/2010-Cus was available for broadcasting equipment imported for the Commonwealth Games 2010 where the substantive conditions were satisfied. The goods were certified by the Director (Engineering) of Doordarshan, used for the Games, and later re-exported; the missing Organising Committee certificate and the undertaking being furnished by the appellant were treated as procedural defects only. In light of the facilitative circular and the urgency of the event, absence of misuse or diversion meant denial of exemption was unjustified, and the duty and penalty demand could not be sustained. Case-Laws Customs Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349316