https://www.taxtmi.com/caselaws?id=208249 A specific customs exemption notification governs re-export of unutilised imported goods, and its benefit can be claimed only within the notification's strict conditions. The notification allowed re-export only where the goods were defective or unfit for use and the claim was made within the prescribed period. A general permission under the Foreign Trade Policy to export goods in the same or substantially the same form could not enlarge the exemption or override those conditions. On that basis, the importer was held not entitled to exemption from duty on re-export, and the claim failed in favour of the Revenue. en-us Mon, 21 Nov 2011 00:00:00 +0530 Thu, 11 Oct 2012 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208249 A specific customs exemption notification governs re-export of unutilised imported goods, and its benefit can be claimed only within the notification's strict conditions. The notification allowed re-export only where the goods were defective or unfit for use and the claim was made within the prescribed period. A general permission under the Foreign Trade Policy to export goods in the same or substantially the same form could not enlarge the exemption or override those conditions. On that basis, the importer was held not entitled to exemption from duty on re-export, and the claim failed in favour of the Revenue. Case-Laws Customs Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208249