https://www.taxtmi.com/caselaws?id=357170 A beneficial customs exemption notification may be considered even if it was not claimed at the time of clearance, where the imported goods are otherwise shown to satisfy the notification conditions. Here, the goods were covered by the exemption for imports from Japan, and the certificate of origin confirmed Japanese origin. The omission to raise the claim at assessment did not, by itself, prevent later consideration of the exemption. Re-examination of the Bills of Entry was therefore proper for applying the notification. en-us Wed, 31 Jan 2018 00:00:00 +0530 Mon, 10 Sep 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357170 A beneficial customs exemption notification may be considered even if it was not claimed at the time of clearance, where the imported goods are otherwise shown to satisfy the notification conditions. Here, the goods were covered by the exemption for imports from Japan, and the certificate of origin confirmed Japanese origin. The omission to raise the claim at assessment did not, by itself, prevent later consideration of the exemption. Re-examination of the Bills of Entry was therefore proper for applying the notification. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357170