https://www.taxtmi.com/caselaws?id=353488 Customs exemption notifications are available only on strict compliance with all mandatory conditions attached to the notification and the governing concessional import scheme. The record showed that the required registration, verification and maintenance of records were not fulfilled at the relevant time, and registration was obtained only after the export activity had already occurred, leaving the claimed compliance unestablished. On that basis, the benefit of exemption was denied and the demand and penalty were sustained. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 02 Mar 2019 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353488 Customs exemption notifications are available only on strict compliance with all mandatory conditions attached to the notification and the governing concessional import scheme. The record showed that the required registration, verification and maintenance of records were not fulfilled at the relevant time, and registration was obtained only after the export activity had already occurred, leaving the claimed compliance unestablished. On that basis, the benefit of exemption was denied and the demand and penalty were sustained. Case-Laws Customs Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353488