https://www.taxtmi.com/caselaws?id=46388 The court dismissed the petition as the petitioners failed to prove that the imported printing machine was covered under the Open General License (OGL) or entitled to exemption under Notification No. 114-Cus. The court emphasized the necessity of providing conclusive evidence to support claims for exemptions under import policies. The petitioners were directed to pay the customs duty without penalty or interest, with the respondents tasked to quantify the duty liability. en-us Fri, 03 May 2002 00:00:00 +0530 Sat, 17 Jul 2010 14:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46388 The court dismissed the petition as the petitioners failed to prove that the imported printing machine was covered under the Open General License (OGL) or entitled to exemption under Notification No. 114-Cus. The court emphasized the necessity of providing conclusive evidence to support claims for exemptions under import policies. The petitioners were directed to pay the customs duty without penalty or interest, with the respondents tasked to quantify the duty liability. Case-Laws Customs Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46388