https://www.taxtmi.com/caselaws?id=794291 Conditional exemption under Notification No. 104/94-Cus. is discussed as depending on re-export of durable containers within the prescribed or extended period, with the Department bearing the burden to prove breach before denying the benefit. The text notes that repeated changes in container counts, duplicate entries and incomplete reconciliation meant the record did not show a full container-wise verification of non-re-export. It further states that demand, confiscation and penalties could not be sustained on aggregate compilations alone, and that fresh adjudication was required after proper documentary verification and reconciliation. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794291 Conditional exemption under Notification No. 104/94-Cus. is discussed as depending on re-export of durable containers within the prescribed or extended period, with the Department bearing the burden to prove breach before denying the benefit. The text notes that repeated changes in container counts, duplicate entries and incomplete reconciliation meant the record did not show a full container-wise verification of non-re-export. It further states that demand, confiscation and penalties could not be sustained on aggregate compilations alone, and that fresh adjudication was required after proper documentary verification and reconciliation. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794291