https://www.taxtmi.com/caselaws?id=153605 Where an importer has claimed exemption under a customs notification, the proper officer must examine whether the correct concessional entry applies and extend it if admissible. In this customs note, the claimed lower exemption rate for imported flax fibre was not rejected merely because the original assessment had not been separately challenged. The matter was therefore required to be re-examined by the original authority, with the assessment to be modified if the lower entry was found applicable, and refund of differential duty could then be pursued. en-us Wed, 30 Dec 2009 00:00:00 +0530 Thu, 25 Jul 2013 16:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153605 Where an importer has claimed exemption under a customs notification, the proper officer must examine whether the correct concessional entry applies and extend it if admissible. In this customs note, the claimed lower exemption rate for imported flax fibre was not rejected merely because the original assessment had not been separately challenged. The matter was therefore required to be re-examined by the original authority, with the assessment to be modified if the lower entry was found applicable, and refund of differential duty could then be pursued. Case-Laws Customs Wed, 30 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153605