https://www.taxtmi.com/caselaws?id=335366 Where re-imported goods were initially cleared under an exemption notification requiring re-export within a stipulated period, failure to satisfy that post-import condition did not automatically bar the importer from seeking an alternative exemption notification. CESTAT Mumbai noted that, if the importer was otherwise eligible for the later notification, denial of the benefit merely because it was claimed after the original notification became unavailable was unjustified. The operative principle is that an alternate exemption can be availed when the first claimed exemption fails due to non-compliance with a post-import condition, and the adverse order was therefore unsustainable. en-us Fri, 01 Jul 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335366 Where re-imported goods were initially cleared under an exemption notification requiring re-export within a stipulated period, failure to satisfy that post-import condition did not automatically bar the importer from seeking an alternative exemption notification. CESTAT Mumbai noted that, if the importer was otherwise eligible for the later notification, denial of the benefit merely because it was claimed after the original notification became unavailable was unjustified. The operative principle is that an alternate exemption can be availed when the first claimed exemption fails due to non-compliance with a post-import condition, and the adverse order was therefore unsustainable. Case-Laws Customs Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335366