https://www.taxtmi.com/caselaws?id=448248 Export exemption under the prohibitory notifications for non-basmati white rice required strict satisfaction of the stipulated substantive conditions, including prior loading, berth or anchorage status, handover to customs, entry into the customs station, or timely payment of export duty. As those conditions were not met for the disputed remaining consignment, the exemption was unavailable. A writ of mandamus could not be used to compel export in breach of a binding notification, and the doctrine of substantial compliance could not cure failure to meet core eligibility requirements in this fiscal exemption scheme. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 27 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448248 Export exemption under the prohibitory notifications for non-basmati white rice required strict satisfaction of the stipulated substantive conditions, including prior loading, berth or anchorage status, handover to customs, entry into the customs station, or timely payment of export duty. As those conditions were not met for the disputed remaining consignment, the exemption was unavailable. A writ of mandamus could not be used to compel export in breach of a binding notification, and the doctrine of substantial compliance could not cure failure to meet core eligibility requirements in this fiscal exemption scheme. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448248