TaxTMI 
TaxTMI 
2018 (7) TMI 1229
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.... 48 dated 22.03.1982. Under the said Notification read with the terms and conditions specified in the bond, the appellant was required to re-export the imported containers within six months from the date of their importation or within such extended period, as permitted by the Asst. Commissioner of Customs on the merits of the case. In this case, the appellant could not produce proof before the departmental authorities regarding re-export of 16 containers in question. For non-submission of proof of reexportation, as provided in the Notification dated 02.05.1979, the authorities below did not extend the exemption benefit and confirmed the duty liability of Rs. 4,39,320/- under Section 28(i)(b) of the Customs Act, 1962 on the appellant. 3. Le....
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....d on the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise v. Hari Chand Shri Gopal - 2010 (260) ELT 3 (S.C.) to state that language of the conditional Notification has to be strictly construed and the burden of proof entirely rest with the appellant to prove that it is entitled to the benefit of the Notification. 5. Heard both sides and perused the records. 6. It is an admitted fact on record that in respect of 16 containers, the appellant did not produce any documentary evidence to show that the said containers imported by the appellant were re-exported. Since the condition of the Notification dated 02.05.1979 has not been complied with by the appellant in proper perspective, the benefit contained there....
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....ption is available on complying with certain conditions, the conditions have to be complied with. The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times, some latitude can be shown, if there is a failure to comply with some requirements which are directory in nature, the non-compliance of which would not affect the essence or substance of the notification granting exemption. In Novopan Indian Ltd. (supra), this Court held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. A Constitution Bench of this Court in Hansra....