https://www.taxtmi.com/caselaws?id=349917 Notification No. 158/95-Cus was treated as a conditional exemption for re-export of re-imported goods, requiring strict compliance with every prescribed condition. Examination in the presence of the Assistant Commissioner or Deputy Commissioner was held mandatory, so examination by a lower officer did not satisfy the notification. The record also failed to show proper declaration of the consignment as a re-export after re-import, and the identity of the goods was not established. Because exemption notifications must be strictly construed and their conditions exactly fulfilled, non-observance of these requirements defeated the exemption. The appellant was therefore not entitled to the benefit of the notification, and the demand, confiscation, redemption fine, interest, and penalty were sustained. en-us Tue, 22 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349917 Notification No. 158/95-Cus was treated as a conditional exemption for re-export of re-imported goods, requiring strict compliance with every prescribed condition. Examination in the presence of the Assistant Commissioner or Deputy Commissioner was held mandatory, so examination by a lower officer did not satisfy the notification. The record also failed to show proper declaration of the consignment as a re-export after re-import, and the identity of the goods was not established. Because exemption notifications must be strictly construed and their conditions exactly fulfilled, non-observance of these requirements defeated the exemption. The appellant was therefore not entitled to the benefit of the notification, and the demand, confiscation, redemption fine, interest, and penalty were sustained. Case-Laws Customs Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349917