https://www.taxtmi.com/caselaws?id=268518 Exemption under Notification No. 80/70-Cus was treated as available on the facts because the imported goods were accepted as private personal property. Where two Bombay High Court decisions on the same notification conflicted, the later decision was treated as per incuriam because it had not considered the earlier reasoned ruling on the same issue. The earlier judgment was therefore followed as the governing precedent, and the order allowing the exemption claim was upheld. On that basis, the contrary view in the later decision was held not binding, and the revenue challenge failed. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 20 Oct 2016 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268518 Exemption under Notification No. 80/70-Cus was treated as available on the facts because the imported goods were accepted as private personal property. Where two Bombay High Court decisions on the same notification conflicted, the later decision was treated as per incuriam because it had not considered the earlier reasoned ruling on the same issue. The earlier judgment was therefore followed as the governing precedent, and the order allowing the exemption claim was upheld. On that basis, the contrary view in the later decision was held not binding, and the revenue challenge failed. Case-Laws Customs Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268518