https://www.taxtmi.com/caselaws?id=115617 Benefit under Notification No. 158/95-Cus. was available only on strict compliance with its conditions, including re-export of re-imported goods within six months, extendable by a further six months, and satisfaction of the Assistant Commissioner on identity of the goods. Where the goods were not re-exported within time, no extension was sought, and identity was not established to the customs authority's satisfaction, the exemption could not be retained. A claimant could not later switch to a different notification to bypass conditions already accepted. On these facts, the duty demand was sustainable and the appeal failed on merits. en-us Thu, 31 Mar 2005 00:00:00 +0530 Thu, 31 May 2012 14:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115617 Benefit under Notification No. 158/95-Cus. was available only on strict compliance with its conditions, including re-export of re-imported goods within six months, extendable by a further six months, and satisfaction of the Assistant Commissioner on identity of the goods. Where the goods were not re-exported within time, no extension was sought, and identity was not established to the customs authority's satisfaction, the exemption could not be retained. A claimant could not later switch to a different notification to bypass conditions already accepted. On these facts, the duty demand was sustainable and the appeal failed on merits. Case-Laws Customs Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115617