https://www.taxtmi.com/caselaws?id=390826 The High Court allowed the Revenue's appeal, overturning the CESTAT's decision to grant exemption to the Assessee under Customs Rules 1996. The Court emphasized strict compliance with exemption conditions, rejecting the Tribunal's interpretation that the rules were merely procedural. The Court highlighted the importance of adhering to statutory requirements for duty exemptions and ruled that goods imported before registration were not eligible for exemption. The Appeal was deemed valid for the High Court's jurisdiction as it pertained to wrongful exemption, leading to the Tribunal's order being set aside. en-us Mon, 06 Jan 2020 00:00:00 +0530 Mon, 30 Nov 2020 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390826 The High Court allowed the Revenue's appeal, overturning the CESTAT's decision to grant exemption to the Assessee under Customs Rules 1996. The Court emphasized strict compliance with exemption conditions, rejecting the Tribunal's interpretation that the rules were merely procedural. The Court highlighted the importance of adhering to statutory requirements for duty exemptions and ruled that goods imported before registration were not eligible for exemption. The Appeal was deemed valid for the High Court's jurisdiction as it pertained to wrongful exemption, leading to the Tribunal's order being set aside. Case-Laws Customs Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390826