https://www.taxtmi.com/caselaws?id=49978 A claimant to exemption or concessional customs relief must affirmatively prove that the imported goods fall within the exact description in the notification; here, the importer failed to show that calculator key boards were "switches" or that the printer was a "line printer", so the concessional notifications were not available. Delay in completing adjudication did not by itself invalidate the proceedings because the Customs Act prescribed no statutory time limit, and no actual prejudice or breach of natural justice was shown. The challenge to the adjudication order on delay therefore failed, and the denial of exemption was upheld. en-us Mon, 24 Apr 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49978 A claimant to exemption or concessional customs relief must affirmatively prove that the imported goods fall within the exact description in the notification; here, the importer failed to show that calculator key boards were "switches" or that the printer was a "line printer", so the concessional notifications were not available. Delay in completing adjudication did not by itself invalidate the proceedings because the Customs Act prescribed no statutory time limit, and no actual prejudice or breach of natural justice was shown. The challenge to the adjudication order on delay therefore failed, and the denial of exemption was upheld. Case-Laws Customs Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49978