https://www.taxtmi.com/caselaws?id=106728 Notification No. 94/96-Cus. required that the DEEC book must not be finally closed and that the relevant export must be de-logged before benefit could be claimed on re-imported goods. Where the exporter had completed the export obligation, surrendered the DEEC book, and the licensing authority had closed it without de-logging the export, the exporter was treated as having exited the scheme. The notification's express conditions had to be applied strictly, and liberal construction could not override them. On those facts, the exemption condition was not satisfied and the benefit was unavailable. en-us Fri, 13 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106728 Notification No. 94/96-Cus. required that the DEEC book must not be finally closed and that the relevant export must be de-logged before benefit could be claimed on re-imported goods. Where the exporter had completed the export obligation, surrendered the DEEC book, and the licensing authority had closed it without de-logging the export, the exporter was treated as having exited the scheme. The notification's express conditions had to be applied strictly, and liberal construction could not override them. On those facts, the exemption condition was not satisfied and the benefit was unavailable. Case-Laws Customs Fri, 13 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106728