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2016 (10) TMI 154 - AT - CustomsConfiscation of goods under section 111 of the Customs Act, 1962 - imposition of penalty - import of goods under ATA Carnet Registration No. 1036 dated 16/12/2011 and ATA Carnet Imp. Registration No. 1037 dated 16/12/2011 - ATA Carnets were valid upto 06/12/2012 - failure to export goods within the stipulated period - Held that: - The exemption contained in the said notification is available to the importer, subject to fulfillment of the condition namely, that the goods shall be exported within six months from the date of importation or within a further period of six months as may be extended by the Proper officer. The law is well settled that an exemption notification was to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession, must establish clearly that he is covered by the provisions contained therein. In absence of fulfillment of the conditions mentioned in the notification dated 28/3/1990, the duty exemption provided therein is not available to the respondent importer - The Department at liberty to proceed against the concerned person for recovery of the adjudged dues - appeal disposed off - decided in favor of Revenue.
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