https://www.taxtmi.com/caselaws?id=115152 Partial exemption under Notification No. 94/96-Cus. was available only where re-imported goods were brought back within one year of export, or within a further period extended by the Commissioner of Customs on sufficient cause. The goods were re-imported after the prescribed period, and no material showed any authorised extension. The essential condition of the notification was therefore not satisfied, and the denial of exemption was upheld. en-us Thu, 11 Nov 2004 00:00:00 +0530 Thu, 24 May 2012 12:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115152 Partial exemption under Notification No. 94/96-Cus. was available only where re-imported goods were brought back within one year of export, or within a further period extended by the Commissioner of Customs on sufficient cause. The goods were re-imported after the prescribed period, and no material showed any authorised extension. The essential condition of the notification was therefore not satisfied, and the denial of exemption was upheld. Case-Laws Customs Thu, 11 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115152