2008 (6) TMI 59

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....rder (Oral)]. - The appellants imported used clothes which were actually gifts from a U.K. Donor Organisation namely M/s Friends of Ludhiana based at U.K. The appellants fulfilled conditions of Sl. No. 1 of the Table annexed to the Notification No. 148/94-Cus. In terms of the Notification, there are conditions to be fulfilled, so that the goods could be imported free of duty. The fulfilment of the....

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....t. He also pointed out the earlier instances wherein appellants were allowed such imports under Sl. No. 1 of the Table annexed to the Notification at Visakhapatnam Custom House. The following are the Bills of Entry particulars of the past imports which have been allowed by the customs. Sl. No. B.E.No./Dt./cc/Typ 1. 801761/13/06/2005/N/H [B.L. No. OSA P93240 dated 23-5-5] 2. 80201....

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....tion to the needy and poor irrespective of caste, creed or religion. There have been earlier instances where the authorities had allowed the import in terms of Sl. No. 1 of the Table annexed to the Notification. As the Sl. Nos. 1 and 5 are independent, in the present case also there should not have been any objection in allowing the imports. Hence, there is no justification for denying the said im....