https://www.taxtmi.com/caselaws?id=788409 An exemption under Notification No. 99/2011-CUS could still be examined after self-assessment where the importer remained otherwise eligible, and the failure to claim it at clearance did not create estoppel. Country-of-origin certificates were already on record, so reassessment was permissible on the existing supporting material. Because the Bills of Entry were still under provisional assessment and finalisation had not been completed, the matter was remanded to the original authority to examine admissibility of the exemption while finalising the imports. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788409 An exemption under Notification No. 99/2011-CUS could still be examined after self-assessment where the importer remained otherwise eligible, and the failure to claim it at clearance did not create estoppel. Country-of-origin certificates were already on record, so reassessment was permissible on the existing supporting material. Because the Bills of Entry were still under provisional assessment and finalisation had not been completed, the matter was remanded to the original authority to examine admissibility of the exemption while finalising the imports. Case-Laws Customs Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788409