https://www.taxtmi.com/caselaws?id=348000 Customs exemption under Notification No. 26/2000-Cus. may be claimed after clearance of imported goods where the notification prescribes no time limit for making the claim. Goods of Sri Lankan origin supported by a certificate of origin satisfied the basis for exemption. Failure to assert the exemption at importation does not by itself defeat entitlement when the notification otherwise applies. Customs authorities must extend an applicable statutory exemption and cannot refuse it solely because the importer made a delayed claim. en-us Thu, 17 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348000 Customs exemption under Notification No. 26/2000-Cus. may be claimed after clearance of imported goods where the notification prescribes no time limit for making the claim. Goods of Sri Lankan origin supported by a certificate of origin satisfied the basis for exemption. Failure to assert the exemption at importation does not by itself defeat entitlement when the notification otherwise applies. Customs authorities must extend an applicable statutory exemption and cannot refuse it solely because the importer made a delayed claim. Case-Laws Customs Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348000