https://www.taxtmi.com/caselaws?id=785847 Appellant entitled to claim alternate exemption under Notification 94/1996 notwithstanding an initial claim under Notification 158/1995 at reimportation; entitlement is subject to satisfying the specific conditions of Notification 94/1996, and absence of findings on those conditions requires remand. Tribunal relied on prior CESTAT precedent to permit belated invocation of the alternate exemption. Matter is remitted for de novo adjudication to determine whether statutory conditions are met; proceedings must observe principles of natural justice and, where practicable, be completed within three months. Appeal allowed by way of remand. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785847 Appellant entitled to claim alternate exemption under Notification 94/1996 notwithstanding an initial claim under Notification 158/1995 at reimportation; entitlement is subject to satisfying the specific conditions of Notification 94/1996, and absence of findings on those conditions requires remand. Tribunal relied on prior CESTAT precedent to permit belated invocation of the alternate exemption. Matter is remitted for de novo adjudication to determine whether statutory conditions are met; proceedings must observe principles of natural justice and, where practicable, be completed within three months. Appeal allowed by way of remand. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785847