https://www.taxtmi.com/caselaws?id=42257 A claimant seeking exemption under a customs notification must prove that the imported goods satisfy the factual conditions for the benefit, and the burden of proof remains on the claimant. The Tribunal had examined the chemical test report and other materials and found that the importer had not established that the goods were High Density Polyethylene Moulding Powder. Those factual findings were based on relevant material and disclosed no legal error, so there was no ground for appellate interference. The exemption claim and consequential refund therefore failed, and the Tribunal's order was sustained. en-us Wed, 11 May 1988 00:00:00 +0530 Thu, 05 Feb 2026 23:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42257 A claimant seeking exemption under a customs notification must prove that the imported goods satisfy the factual conditions for the benefit, and the burden of proof remains on the claimant. The Tribunal had examined the chemical test report and other materials and found that the importer had not established that the goods were High Density Polyethylene Moulding Powder. Those factual findings were based on relevant material and disclosed no legal error, so there was no ground for appellate interference. The exemption claim and consequential refund therefore failed, and the Tribunal's order was sustained. Case-Laws Customs Wed, 11 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42257