https://www.taxtmi.com/caselaws?id=114868 A customs exemption under Notification No. 51/96-Cus. was available only if the institution was registered with the prescribed authority on the date of import. Because registration was obtained only after import, the condition precedent was not satisfied and the benefit could not be extended retrospectively. The notification contained no express provision allowing later registration to cure the defect. Accordingly, the exemption claim failed for want of registration on the import date. en-us Mon, 17 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114868 A customs exemption under Notification No. 51/96-Cus. was available only if the institution was registered with the prescribed authority on the date of import. Because registration was obtained only after import, the condition precedent was not satisfied and the benefit could not be extended retrospectively. The notification contained no express provision allowing later registration to cure the defect. Accordingly, the exemption claim failed for want of registration on the import date. Case-Laws Customs Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114868