https://www.taxtmi.com/caselaws?id=773567 Exemption under S. No. 332A of Notification No. 12/2012-CE for additional customs duty required compliance with Condition 2. Imported goods manufactured outside India were neither used within the factory of manufacture nor subjected to the prescribed concessional-removal procedure for use elsewhere. Strict construction of exemption notifications therefore denied the benefit where the condition precedent remained unmet. The earlier order was rectified by substituting the omitted paragraph addressing entitlement under S. No. 332A, as the omission constituted a mistake apparent from the record. The substantive exemption claim nevertheless failed on merits. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 11:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773567 Exemption under S. No. 332A of Notification No. 12/2012-CE for additional customs duty required compliance with Condition 2. Imported goods manufactured outside India were neither used within the factory of manufacture nor subjected to the prescribed concessional-removal procedure for use elsewhere. Strict construction of exemption notifications therefore denied the benefit where the condition precedent remained unmet. The earlier order was rectified by substituting the omitted paragraph addressing entitlement under S. No. 332A, as the omission constituted a mistake apparent from the record. The substantive exemption claim nevertheless failed on merits. Case-Laws Customs Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773567