https://www.taxtmi.com/caselaws?id=124467 Post-clearance claims for concessional customs duty under Notification No. 21/2002-Cus. require contemporaneous and verifiable proof that the imported wool satisfied the prescribed average fibre diameter threshold of more than 32 microns. Where the bill of entry did not claim the exemption at assessment and no sample was retained at clearance, the claimed fibre diameter could not be independently tested later. On those facts, the evidentiary basis was inadequate to establish entitlement to the notification benefit, and the exemption claim failed. en-us Mon, 20 Oct 2008 00:00:00 +0530 Sat, 29 Sep 2012 16:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124467 Post-clearance claims for concessional customs duty under Notification No. 21/2002-Cus. require contemporaneous and verifiable proof that the imported wool satisfied the prescribed average fibre diameter threshold of more than 32 microns. Where the bill of entry did not claim the exemption at assessment and no sample was retained at clearance, the claimed fibre diameter could not be independently tested later. On those facts, the evidentiary basis was inadequate to establish entitlement to the notification benefit, and the exemption claim failed. Case-Laws Customs Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124467