Customs exemption lapses when rescinded notification is no longer in force on the date of import.

An exemption under Notification No. 124/87-Cus could not be claimed for goods imported after that notification had been rescinded. The relevant exemption ceased to operate on 29.05.1989, while the import took place on 03.10.1989. Because the notification was no longer in force on the date of import, the benefit under it was unavailable, and the claimed customs exemption failed.

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Issues: Whether the appellant was entitled to exemption under Notification No. 124/87-Cus for the imported goods when the notification had already been rescinded before import.

Analysis: The only substantive question was whether the claimed exemption notification continued to apply on the date of import. The notification relied upon stood rescinded by Notification No. 175/89 dated 29.05.1989, whereas the goods were imported on 03.10.1989. Once the exemption notification had ceased to operate before the relevant import, the claimed benefit could not be extended.

Conclusion: The appellant was not entitled to the benefit of Notification No. 124/87-Cus and the appeal failed.

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