https://www.taxtmi.com/caselaws?id=124126 An exemption notification granting customs duty relief for raw silk imported through the specified land customs station could not be denied on the basis that the import was not made by local or tribal residents, because no such residency condition appeared in the notification. The goods were examined and customs formalities were completed at village Dogri, supporting the applicant's prima facie case. On that basis, the denial of exemption was not justified at the stay stage, and waiver of pre-deposit of duty and penalty was warranted. en-us Wed, 16 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 17:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124126 An exemption notification granting customs duty relief for raw silk imported through the specified land customs station could not be denied on the basis that the import was not made by local or tribal residents, because no such residency condition appeared in the notification. The goods were examined and customs formalities were completed at village Dogri, supporting the applicant's prima facie case. On that basis, the denial of exemption was not justified at the stay stage, and waiver of pre-deposit of duty and penalty was warranted. Case-Laws Customs Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124126