https://www.taxtmi.com/caselaws?id=122926 A customs exemption under Notification No. 20/2006-Cus. could not be denied merely because the assessee did not claim it in the Bill of Entry and later raised it under a different provision. The Tribunal applied the principle that substantive entitlement under law is not defeated by a mistaken legal route or by the absence of an initial express claim, particularly where eligibility for the exemption was not disputed by the Department. On that basis, the later claim was treated as maintainable and the reassessment order granting the notification benefit was upheld. en-us Thu, 01 Feb 2007 00:00:00 +0530 Tue, 10 Nov 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122926 A customs exemption under Notification No. 20/2006-Cus. could not be denied merely because the assessee did not claim it in the Bill of Entry and later raised it under a different provision. The Tribunal applied the principle that substantive entitlement under law is not defeated by a mistaken legal route or by the absence of an initial express claim, particularly where eligibility for the exemption was not disputed by the Department. On that basis, the later claim was treated as maintainable and the reassessment order granting the notification benefit was upheld. Case-Laws Customs Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122926