https://www.taxtmi.com/caselaws?id=267117 Exemption under Notification No. 158/1995-Cus. was available only where re-export of re-imported goods was completed within six months of re-importation, with a further extension of up to six months if granted by the Commissioner of Customs. Because the goods were re-exported after six months, and no extension had been sought or allowed, the time condition was not satisfied. The notification had to be construed strictly, and all prescribed conditions were required to be met. On that basis, the importer was held not entitled to the exemption, and the duty and interest demand was upheld. en-us Wed, 30 Sep 2015 00:00:00 +0530 Sat, 07 May 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267117 Exemption under Notification No. 158/1995-Cus. was available only where re-export of re-imported goods was completed within six months of re-importation, with a further extension of up to six months if granted by the Commissioner of Customs. Because the goods were re-exported after six months, and no extension had been sought or allowed, the time condition was not satisfied. The notification had to be construed strictly, and all prescribed conditions were required to be met. On that basis, the importer was held not entitled to the exemption, and the duty and interest demand was upheld. Case-Laws Customs Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267117