https://www.taxtmi.com/caselaws?id=30206 SC held that a Board circular cannot negate or impose conditions contrary to a statutorily issued exemption notification and therefore cannot restrict, whittle down, or override the scope of that notification. The attempt to rely on the circular to require payment of 50% of aggregated customs duty on goods cleared to the DTA was rejected. The principle that a circular cannot alter statutory notifications was applied and the appeals were dismissed. en-us Wed, 13 Aug 2008 00:00:00 +0530 Mon, 08 Sep 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30206 SC held that a Board circular cannot negate or impose conditions contrary to a statutorily issued exemption notification and therefore cannot restrict, whittle down, or override the scope of that notification. The attempt to rely on the circular to require payment of 50% of aggregated customs duty on goods cleared to the DTA was rejected. The principle that a circular cannot alter statutory notifications was applied and the appeals were dismissed. Case-Laws Central Excise Wed, 13 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30206