https://www.taxtmi.com/caselaws?id=89098 A party is not barred by estoppel from invoking an alternative customs exemption notification at the appellate stage if it is otherwise applicable on the facts. Because the lower authorities had not examined eligibility under the newly pressed notification, the Tribunal held that the proper course was remand for fresh consideration by the adjudicating authority. The alternative claim was therefore permitted to be raised, and substantive entitlement was left open for determination on readjudication. en-us Mon, 29 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89098 A party is not barred by estoppel from invoking an alternative customs exemption notification at the appellate stage if it is otherwise applicable on the facts. Because the lower authorities had not examined eligibility under the newly pressed notification, the Tribunal held that the proper course was remand for fresh consideration by the adjudicating authority. The alternative claim was therefore permitted to be raised, and substantive entitlement was left open for determination on readjudication. Case-Laws Customs Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89098