https://www.taxtmi.com/caselaws?id=31050 An exemption under Notification No. 148/94-Cus. for gifted used clothes was allowed on the basis that the conditions in Sl. No. 1 were satisfied, and the specified-port requirement in Sl. No. 5 applied only to a separate entry concerning imports from the U.K. under a bilateral arrangement. The two entries operated independently, so the condition attached to Sl. No. 5 could not be read into Sl. No. 1. The construction beneficial to the importer was preferred, and the denial of exemption was unsustainable, with duty-free treatment ultimately upheld. en-us Wed, 04 Jun 2008 00:00:00 +0530 Tue, 14 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31050 An exemption under Notification No. 148/94-Cus. for gifted used clothes was allowed on the basis that the conditions in Sl. No. 1 were satisfied, and the specified-port requirement in Sl. No. 5 applied only to a separate entry concerning imports from the U.K. under a bilateral arrangement. The two entries operated independently, so the condition attached to Sl. No. 5 could not be read into Sl. No. 1. The construction beneficial to the importer was preferred, and the denial of exemption was unsustainable, with duty-free treatment ultimately upheld. Case-Laws Customs Wed, 04 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31050