https://www.taxtmi.com/caselaws?id=88296 Exemption on reimport under Notification No. 204/76-Cus. applied only where the importer proved that the reimported goods were the very same goods earlier exported for repair. The available records did not establish identity: the shipping bill and original import invoice lacked serial numbers, and the DGTD certificate alone was insufficient to displace the contrary material. The burden of proving coverage under the notification lay on the claimant, and that burden was not discharged. The claim to the notification benefit was therefore rejected. en-us Sat, 03 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 16:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88296 Exemption on reimport under Notification No. 204/76-Cus. applied only where the importer proved that the reimported goods were the very same goods earlier exported for repair. The available records did not establish identity: the shipping bill and original import invoice lacked serial numbers, and the DGTD certificate alone was insufficient to displace the contrary material. The burden of proving coverage under the notification lay on the claimant, and that burden was not discharged. The claim to the notification benefit was therefore rejected. Case-Laws Customs Sat, 03 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88296