https://www.taxtmi.com/caselaws?id=198864 An exemption notification operates only from the date it comes into force, so a Bill of Entry filed earlier cannot claim benefit under the later notification. On that basis, duty relief under Notification No. 49/2000-Cus. was unavailable. The document also states that an EPCG-linked exemption depends on strict conformity with the licence conditions, including the prescribed export obligation and any required amendment by the competent authority. Because the licence was not amended and compliance with the altered conditions was not shown, alternative relief under Notification No. 28/97-C.E. was also unavailable. The stated result is that the duty exemption was denied on both the principal and alternative claims. en-us Thu, 09 Feb 2017 00:00:00 +0530 Sat, 10 Feb 2018 17:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198864 An exemption notification operates only from the date it comes into force, so a Bill of Entry filed earlier cannot claim benefit under the later notification. On that basis, duty relief under Notification No. 49/2000-Cus. was unavailable. The document also states that an EPCG-linked exemption depends on strict conformity with the licence conditions, including the prescribed export obligation and any required amendment by the competent authority. Because the licence was not amended and compliance with the altered conditions was not shown, alternative relief under Notification No. 28/97-C.E. was also unavailable. The stated result is that the duty exemption was denied on both the principal and alternative claims. Case-Laws Customs Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198864