Post-clearance customs exemption claim failed where wool's fibre diameter could not be verified after clearance without retained samples.

Post-clearance claims for concessional customs duty under Notification No. 21/2002-Cus. require contemporaneous and verifiable proof that the imported wool satisfied the prescribed average fibre diameter threshold of more than 32 microns. Where the bill of entry did not claim the exemption at assessment and no sample was retained at clearance, the claimed fibre diameter could not be independently tested later. On those facts, the evidentiary basis was inadequate to establish entitlement to the notification benefit, and the exemption claim failed.

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Issues: Whether the appellant was entitled to the benefit of Notification No. 21/2002-Cus. on a post-clearance claim that the imported wool had an average fibre diameter of more than 32 microns, when no sample had been retained at the time of clearance.

Analysis: The claim for concessional duty was raised only after the goods had been cleared on payment of duty, and the bill of entry had not sought the notification benefit at the time of assessment. The notification granted concession only to wool of average fibre diameter above the prescribed threshold. Since no request had been made for retention of samples at clearance, the alleged fibre diameter could not be independently verified later. In these circumstances, the evidence relied upon by the appellant was insufficient to establish entitlement to the exemption.

Conclusion: The appellant was not entitled to the benefit of the notification, and the appeal failed.

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