Customs exemption condition: prior use of the specified facility disqualifies entitlement to the notification relief. The amendment to Notification No. 299/92-Customs substitutes clause (b) in condition (v) to require that the facility available under the earlier rule framework or the corresponding provisions of the cited rules must not have been availed, making prior use of that facility a disqualifying condition for entitlement to the notification's exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption condition: prior use of the specified facility disqualifies entitlement to the notification relief.
The amendment to Notification No. 299/92-Customs substitutes clause (b) in condition (v) to require that the facility available under the earlier rule framework or the corresponding provisions of the cited rules must not have been availed, making prior use of that facility a disqualifying condition for entitlement to the notification's exemption.
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