https://www.taxtmi.com/caselaws?id=788899 Exemption notifications must be strictly complied with: goods falling within the excluded Annexure entry were held ineligible for Notification No. 125/2011-Cus., and the alternate claim under Notification No. 26/2000-Cus. failed because the prescribed supporting documents were not produced before the lower authorities and no sufficient reason was shown for belated filing. The customs demand under Section 28 was also held to be in time, as limitation was computed from the end of the relevant month and the notice issued on 25.04.2013 for a bill of entry filed on 19.04.2012 was within the prescribed period. The appeal therefore failed on both grounds. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788899 Exemption notifications must be strictly complied with: goods falling within the excluded Annexure entry were held ineligible for Notification No. 125/2011-Cus., and the alternate claim under Notification No. 26/2000-Cus. failed because the prescribed supporting documents were not produced before the lower authorities and no sufficient reason was shown for belated filing. The customs demand under Section 28 was also held to be in time, as limitation was computed from the end of the relevant month and the notice issued on 25.04.2013 for a bill of entry filed on 19.04.2012 was within the prescribed period. The appeal therefore failed on both grounds. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788899