https://www.taxtmi.com/caselaws?id=752030 Strict construction applies to export exemptions, and a claimant must satisfy each notified condition fully to fall within the exception. The court treated the berthing, anchoring, and Customs handover requirements as essential, objective and independently verifiable elements of the transitional exemption scheme for non-basmati white rice. Because the appellant did not establish full compliance with those conditions before the stipulated time, the doctrine of substantial compliance could not be used to relax the notification. The exemption was therefore unavailable for the remaining 11,000 MT, and the export prohibition continued to apply. en-us Tue, 30 Apr 2024 00:00:00 +0530 Sat, 04 Jan 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752030 Strict construction applies to export exemptions, and a claimant must satisfy each notified condition fully to fall within the exception. The court treated the berthing, anchoring, and Customs handover requirements as essential, objective and independently verifiable elements of the transitional exemption scheme for non-basmati white rice. Because the appellant did not establish full compliance with those conditions before the stipulated time, the doctrine of substantial compliance could not be used to relax the notification. The exemption was therefore unavailable for the remaining 11,000 MT, and the export prohibition continued to apply. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752030