https://www.taxtmi.com/caselaws?id=209396 Exemption under customs notifications requires the claimant to prove strict compliance with the prescribed conditions, including the required certificate and undertaking. Where the appellate order grants the benefit without a clear finding that those conditions were fulfilled, the exemption cannot be sustained. The order granting notification benefit was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh consideration of compliance after hearing both sides. en-us Tue, 08 Feb 2011 00:00:00 +0530 Sat, 20 Jul 2013 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209396 Exemption under customs notifications requires the claimant to prove strict compliance with the prescribed conditions, including the required certificate and undertaking. Where the appellate order grants the benefit without a clear finding that those conditions were fulfilled, the exemption cannot be sustained. The order granting notification benefit was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh consideration of compliance after hearing both sides. Case-Laws Customs Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209396