https://www.taxtmi.com/article/detailed?id=11989 A circular cannot lawfully impose a new eligibility condition absent from an exemption notification; the department's attempt to make exemption contingent on production of a Bank Realization Certificate via Circular 28/2009 was not a valid basis to recover customs duty. Where Notification 57/2000 did not require the nominated agency to produce the BRC within a specified time, the duty demand founded solely on the impugned circular violated the notification's terms. en-us Fri, 27 Oct 2023 09:47:27 +0530 Fri, 27 Oct 2023 09:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11989 A circular cannot lawfully impose a new eligibility condition absent from an exemption notification; the department's attempt to make exemption contingent on production of a Bank Realization Certificate via Circular 28/2009 was not a valid basis to recover customs duty. Where Notification 57/2000 did not require the nominated agency to produce the BRC within a specified time, the duty demand founded solely on the impugned circular violated the notification's terms. Articles Customs - Import - Export - SEZ Fri, 27 Oct 2023 09:47:27 +0530 https://www.taxtmi.com/article/detailed?id=11989