https://www.taxtmi.com/caselaws?id=236435 Failure to satisfy a mandatory declaration condition in Notification No. 102/2007-Cus defeated the claim to exemption. The exemption depended on strict compliance with the notification's requirements, and the invoices did not contain the declaration that no credit of additional customs duty had been taken. As the record did not establish fulfilment of that condition, the benefit of the exemption could not be extended. The Commissioner (Appeals)' order was upheld and the appeal was dismissed. en-us Tue, 09 Apr 2013 00:00:00 +0530 Tue, 27 Aug 2013 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236435 Failure to satisfy a mandatory declaration condition in Notification No. 102/2007-Cus defeated the claim to exemption. The exemption depended on strict compliance with the notification's requirements, and the invoices did not contain the declaration that no credit of additional customs duty had been taken. As the record did not establish fulfilment of that condition, the benefit of the exemption could not be extended. The Commissioner (Appeals)' order was upheld and the appeal was dismissed. Case-Laws Customs Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236435