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2013 (12) TMI 1041 - CESTAT MUMBAIBenefit of Customs Notification No. 94/2004 and 92/2004 - Non production of the EODC certificate within the prescribed time as per the Notification - Held that:- As the appellant have now obtained the EODC certificate from DGFT although the appellant has produced the same with a delay it is only procedural lapse. Therefore the denial of benefit of Notification on the ground that the appellant has not produced within the prescribed time is not sustainable - Decided in favour of assessee.
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