https://www.taxtmi.com/caselaws?id=338724 Re-imported goods exported under a duty exemption scheme were found to be eligible for Customs Notification No. 94/96 only if the prescribed conditions, including the relevant requirement in column 3, were satisfied. On the existing record, compliance with the material condition was not established, so the exemption claim could not be accepted outright. The appellant was nevertheless allowed to produce evidence of entitlement and compliance with the notification and its proviso. The matter was therefore remanded to the adjudicating authority for fresh decision after a fair opportunity to establish the benefit claim. en-us Tue, 20 Dec 2016 00:00:00 +0530 Wed, 08 Mar 2017 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338724 Re-imported goods exported under a duty exemption scheme were found to be eligible for Customs Notification No. 94/96 only if the prescribed conditions, including the relevant requirement in column 3, were satisfied. On the existing record, compliance with the material condition was not established, so the exemption claim could not be accepted outright. The appellant was nevertheless allowed to produce evidence of entitlement and compliance with the notification and its proviso. The matter was therefore remanded to the adjudicating authority for fresh decision after a fair opportunity to establish the benefit claim. Case-Laws Customs Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338724