https://www.taxtmi.com/caselaws?id=74952 The Tribunal found in favor of the Collector of Customs, Bangalore, in the appeal against the order of the Collector of Customs (Appeals), Madras. The Tribunal held that the goods imported by the Respondents did not match the specifications outlined in Notification No. 188/87-Cus., thus disqualifying them from the benefit under the notification. Consequently, the impugned order was stayed, allowing the Respondents to apply for early hearing if desired. The Tribunal emphasized the importance of strict construction of exemption notifications and ruled in favor of the revenue based on the prima facie case presented. en-us Wed, 19 Jul 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74952 The Tribunal found in favor of the Collector of Customs, Bangalore, in the appeal against the order of the Collector of Customs (Appeals), Madras. The Tribunal held that the goods imported by the Respondents did not match the specifications outlined in Notification No. 188/87-Cus., thus disqualifying them from the benefit under the notification. Consequently, the impugned order was stayed, allowing the Respondents to apply for early hearing if desired. The Tribunal emphasized the importance of strict construction of exemption notifications and ruled in favor of the revenue based on the prima facie case presented. Case-Laws Customs Wed, 19 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74952