https://www.taxtmi.com/caselaws?id=333134 Conditional customs exemption under Notification No. 157/90-Cus applied only if ATA Carnet goods were exported within six months of importation, with a further six-month extension available by the proper officer. The imported goods were not exported within either period, so the stipulated condition was not met. Because exemption notifications must be construed strictly and the claimant must prove full compliance with their terms, the duty exemption was unavailable. The Revenue's appeal accordingly succeeded. en-us Wed, 17 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333134 Conditional customs exemption under Notification No. 157/90-Cus applied only if ATA Carnet goods were exported within six months of importation, with a further six-month extension available by the proper officer. The imported goods were not exported within either period, so the stipulated condition was not met. Because exemption notifications must be construed strictly and the claimant must prove full compliance with their terms, the duty exemption was unavailable. The Revenue's appeal accordingly succeeded. Case-Laws Customs Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333134