https://www.taxtmi.com/caselaws?id=90393 Exemption on imported goods was denied because the importer failed to prove that the goods were internally geared motors covered by the customs notifications relied upon. The record lacked readable supporting documents and the required exemption certificate, examination report, duplicate bill of entry, catalogue, or other reliable evidence. The Chartered Engineer's certificate did not establish the nature of the goods, and the supplier's diagram was illegible. As the goods had already left customs charge, further verification was not possible, so the exemption claim remained unsubstantiated and the appeal failed. en-us Tue, 22 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90393 Exemption on imported goods was denied because the importer failed to prove that the goods were internally geared motors covered by the customs notifications relied upon. The record lacked readable supporting documents and the required exemption certificate, examination report, duplicate bill of entry, catalogue, or other reliable evidence. The Chartered Engineer's certificate did not establish the nature of the goods, and the supplier's diagram was illegible. As the goods had already left customs charge, further verification was not possible, so the exemption claim remained unsubstantiated and the appeal failed. Case-Laws Customs Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90393