https://www.taxtmi.com/caselaws?id=351650 Time-bound re-export conditions under Notification No. 158/95-Cus. are substantive and must be strictly complied with; if re-imported goods are not re-exported within the prescribed period, the duty foregone at re-import becomes payable. A subsequent claim of revenue neutrality or possible drawback does not extinguish that liability, because a separate post-export remedy cannot override breach of the exemption conditions. Notification No. 94/96-Cus. cannot be used as an alternative route where the importer has already availed the special facility under Notification No. 158/95-Cus. and then defaulted. The commentary concludes that failure to satisfy the conditional exemption results in duty liability that cannot be avoided by switching notifications. en-us Thu, 31 Aug 2017 00:00:00 +0530 Wed, 29 Nov 2017 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351650 Time-bound re-export conditions under Notification No. 158/95-Cus. are substantive and must be strictly complied with; if re-imported goods are not re-exported within the prescribed period, the duty foregone at re-import becomes payable. A subsequent claim of revenue neutrality or possible drawback does not extinguish that liability, because a separate post-export remedy cannot override breach of the exemption conditions. Notification No. 94/96-Cus. cannot be used as an alternative route where the importer has already availed the special facility under Notification No. 158/95-Cus. and then defaulted. The commentary concludes that failure to satisfy the conditional exemption results in duty liability that cannot be avoided by switching notifications. Case-Laws Customs Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351650