https://www.taxtmi.com/caselaws?id=460633 Exemption under Notification No. 64/88 depended on compliance with its prescribed conditions, and the Customs authorities had not examined that foundational issue before sustaining the demand. The Bombay HC held that an order cannot stand where exemption eligibility has not been determined on the material before the authority. The impugned orders were therefore set aside and the matter remanded to the Commissioner of Customs for fresh decision on whether the appellants had satisfied all conditions of the notification. en-us Thu, 11 Jan 2007 00:00:00 +0530 Fri, 07 Feb 2025 14:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460633 Exemption under Notification No. 64/88 depended on compliance with its prescribed conditions, and the Customs authorities had not examined that foundational issue before sustaining the demand. The Bombay HC held that an order cannot stand where exemption eligibility has not been determined on the material before the authority. The impugned orders were therefore set aside and the matter remanded to the Commissioner of Customs for fresh decision on whether the appellants had satisfied all conditions of the notification. Case-Laws Customs Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460633