Beneficial customs exemption may be claimed later when goods satisfy notification conditions and Bills of Entry can be re-assessed.

A beneficial customs exemption notification may be considered even if it was not claimed at the time of clearance, where the imported goods are otherwise shown to satisfy the notification conditions. Here, the goods were covered by the exemption for imports from Japan, and the certificate of origin confirmed Japanese origin. The omission to raise the claim at assessment did not, by itself, prevent later consideration of the exemption. Re-examination of the Bills of Entry was therefore proper for applying the notification.

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Issues: Whether the benefit of a beneficial exemption notification could be claimed after assessment and whether the Bills of Entry could be directed to be re-assessed for that purpose.

Analysis: The imported goods were covered by the exemption notification applicable to imports from Japan, and the certificate of origin showed that the goods were in fact imported from Japan. The omission to claim the notification at the time of clearance did not, by itself, bar consideration of the exemption at a later stage. A beneficial notification can be considered even if it was not claimed at the stage of assessment, and the assessing authority can be directed to re-examine the Bills of Entry accordingly.

Conclusion: The direction to re-assess the Bills of Entry by considering Notification No. 69/2011-Cus was upheld, and the Revenue's appeals were rejected.

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