https://www.taxtmi.com/caselaws?id=356579 Notification No. 146/94-Cus, as amended, granting duty-free import of shooting goods for training by renowned shooters, had to be construed purposively to facilitate the exemption. Where the petitioners produced NRAI certificates establishing their status as renowned shooters, customs authorities could not insist on an additional recommendation certificate from the Department of Youth Affairs and Sports, because the 2010 proviso operated as an enabling condition and not as a substantive hurdle. The denial of exemption was therefore unsustainable, the writ petitions succeeded, the impugned orders were set aside, and refund of duty with admissible interest was directed. en-us Tue, 09 Jan 2018 00:00:00 +0530 Sat, 08 Sep 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356579 Notification No. 146/94-Cus, as amended, granting duty-free import of shooting goods for training by renowned shooters, had to be construed purposively to facilitate the exemption. Where the petitioners produced NRAI certificates establishing their status as renowned shooters, customs authorities could not insist on an additional recommendation certificate from the Department of Youth Affairs and Sports, because the 2010 proviso operated as an enabling condition and not as a substantive hurdle. The denial of exemption was therefore unsustainable, the writ petitions succeeded, the impugned orders were set aside, and refund of duty with admissible interest was directed. Case-Laws Customs Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356579