https://www.taxtmi.com/caselaws?id=90263 Benefit of Notification No. 159/90-Cus. could not be denied merely because the exemption was not claimed at the time of clearance. The record showed confusion caused by the contemporaneous customs circular and the course followed in earlier consignments cleared under the same advance licence, and the assessee had already availed the same concession previously. In these peculiar facts, the omission was not treated as a deliberate abandonment of the exemption, especially where the export obligation had otherwise been fulfilled. The refusal based only on the timing of the claim was considered too technical, and the benefit was allowed to the assessee. en-us Mon, 18 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90263 Benefit of Notification No. 159/90-Cus. could not be denied merely because the exemption was not claimed at the time of clearance. The record showed confusion caused by the contemporaneous customs circular and the course followed in earlier consignments cleared under the same advance licence, and the assessee had already availed the same concession previously. In these peculiar facts, the omission was not treated as a deliberate abandonment of the exemption, especially where the export obligation had otherwise been fulfilled. The refusal based only on the timing of the claim was considered too technical, and the benefit was allowed to the assessee. Case-Laws Customs Mon, 18 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90263