Strict compliance with DEEC conditions governs re-import exemption; final closure without de-logging defeats the notification benefit.

Notification No. 94/96-Cus. required that the DEEC book must not be finally closed and that the relevant export must be de-logged before benefit could be claimed on re-imported goods. Where the exporter had completed the export obligation, surrendered the DEEC book, and the licensing authority had closed it without de-logging the export, the exporter was treated as having exited the scheme. The notification's express conditions had to be applied strictly, and liberal construction could not override them. On those facts, the exemption condition was not satisfied and the benefit was unavailable.

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Issues: Whether the benefit of Notification No. 94/96-Cus. could be claimed for re-imported goods where the DEEC book had been finally closed and the export in question had not been de-logged from the DEEC book.

Analysis: The notification expressly required that the DEEC book must not have been finally closed and that the export in question must be de-logged from the DEEC book. The record showed that the exporter had completed the export obligation, surrendered the DEEC book, and the licensing authority had closed it without de-logging the relevant export. In that situation, the exporter had come out of the scheme and could not seek the benefit of the same notification. The claim of excess export and reliance on liberal construction did not override the express condition of the notification, which had to be applied strictly as written.

Conclusion: The condition for availing the notification was not satisfied, and the benefit was correctly denied.

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