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2014 (5) TMI 751 - AT - CustomsExemption under Notification No. 17/2001-Cus. - delay in submission of certificate - Held that:- Notification stipulates that the end-use certificate shall be furnished within a period of three months or such extended period as the said Deputy Commissioner/Assistant Commissioner may allow, produce the extract of the aforesaid account, duly certified by the Deputy Commissioner/Assistant Commissioner to extend the period of submission of certificate. In the present case, there is no dispute that the appellant had used the imported material for the intended purpose and they also obtained the certificate, though belatedly, from the jurisdictional excise authorities and the same has been submitted to the Customs authorities. Since the substantive condition of exemption has been complied with by the appellant, the benefit of exemption should not be denied as held by the Apex Court in the case of Formica India Division [1995 (3) TMI 98 - SUPREME COURT OF INDIA]. In the present case, we find that the substantive condition of exemption has been satisfied. Therefore, we hold that the appellant was rightly entitled for the benefit of exemption - Decided in favour of assessee.
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