https://www.taxtmi.com/caselaws?id=114100 An importer cannot obtain exemption under Notification No. 20/93-Cus. through a later refund claim if the exemption was not claimed at the time of importation. The notification required compliance with all specified conditions, including an undertaking at the time of import, and those conditions could not be cured after clearance of the goods. Payment of duty on merits does not by itself preserve eligibility for exemption when the importer failed to satisfy the notification's pre-import requirements. The refund claim was therefore not maintainable on this basis. en-us Mon, 23 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 12:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114100 An importer cannot obtain exemption under Notification No. 20/93-Cus. through a later refund claim if the exemption was not claimed at the time of importation. The notification required compliance with all specified conditions, including an undertaking at the time of import, and those conditions could not be cured after clearance of the goods. Payment of duty on merits does not by itself preserve eligibility for exemption when the importer failed to satisfy the notification's pre-import requirements. The refund claim was therefore not maintainable on this basis. Case-Laws Customs Mon, 23 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114100