https://www.taxtmi.com/caselaws?id=113631 A conditional customs exemption under Notification No. 56/78 was available only if the required report on actual use was filed within one month of clearance or an extension was sought. The record showed clearance of the air-conditioners, but no timely report and no request for extension. Applying strict construction of exemption notifications, the authorities were justified in refusing the benefit and demanding differential duty. The claimant was therefore disentitled to the exemption, and the duty demand was valid in law. en-us Tue, 27 Feb 1996 00:00:00 +0530 Mon, 07 May 2012 12:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113631 A conditional customs exemption under Notification No. 56/78 was available only if the required report on actual use was filed within one month of clearance or an extension was sought. The record showed clearance of the air-conditioners, but no timely report and no request for extension. Applying strict construction of exemption notifications, the authorities were justified in refusing the benefit and demanding differential duty. The claimant was therefore disentitled to the exemption, and the duty demand was valid in law. Case-Laws Central Excise Tue, 27 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113631