https://www.taxtmi.com/caselaws?id=2542 A request to change the category of exemption under a customs notification could not be entertained after the exemption certificates had already been withdrawn for breach of the attached conditions, particularly where the challenge to that withdrawal was not pursued. The later attempt to seek re-categorization under a different paragraph was treated as belated and an afterthought because it was made only after a substantial delay, when any such change should have been sought before withdrawal. The rejection of re-categorization was therefore sustained. en-us Wed, 31 Oct 2007 00:00:00 +0530 Fri, 03 Apr 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2542 A request to change the category of exemption under a customs notification could not be entertained after the exemption certificates had already been withdrawn for breach of the attached conditions, particularly where the challenge to that withdrawal was not pursued. The later attempt to seek re-categorization under a different paragraph was treated as belated and an afterthought because it was made only after a substantial delay, when any such change should have been sought before withdrawal. The rejection of re-categorization was therefore sustained. Case-Laws Customs Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2542