https://www.taxtmi.com/caselaws?id=781320 Where a customs exemption notification confers power to extend the export period, that power may be exercised after export if the goods have been used in manufacture of exported goods and the scheme has been substantially complied with. A refusal based only on the belated filing of the extension request would frustrate the object of the notification, especially where the record does not show absence of sufficient cause. The appellate order granting extension of the export period was therefore upheld, and the departmental challenge failed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781320 Where a customs exemption notification confers power to extend the export period, that power may be exercised after export if the goods have been used in manufacture of exported goods and the scheme has been substantially complied with. A refusal based only on the belated filing of the extension request would frustrate the object of the notification, especially where the record does not show absence of sufficient cause. The appellate order granting extension of the export period was therefore upheld, and the departmental challenge failed. Case-Laws Customs Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781320