https://www.taxtmi.com/caselaws?id=185799 Where an exemption notification is applicable on the facts, the authority must consider its benefit even if it was not initially claimed. The Bombay High Court also noted that the Tribunal had jurisdiction to condone delay, and that the age of the import and surrounding circumstances showed sufficient cause for the delay. The delay was therefore condoned, the impugned order was set aside, and the matter was remanded to the Tribunal for fresh decision. en-us Thu, 06 Dec 2007 00:00:00 +0530 Mon, 29 Aug 2016 10:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185799 Where an exemption notification is applicable on the facts, the authority must consider its benefit even if it was not initially claimed. The Bombay High Court also noted that the Tribunal had jurisdiction to condone delay, and that the age of the import and surrounding circumstances showed sufficient cause for the delay. The delay was therefore condoned, the impugned order was set aside, and the matter was remanded to the Tribunal for fresh decision. Case-Laws Customs Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185799