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2017 (7) TMI 700 - AT - CustomsEOU - rejection of the assessee's request for issuance of NOC by the Customs - non-filing of intent declacation in the shipping bill - Held that: - the Revenue was approached by the appellants for issuance of NOC as required by the DGFT authorities. Such a request has been rejected on the ground that while filing the free shipping bills during the intermittent period, i.e., from period of intimation of appellants decision to exit EOU to the final order for exit having been given by the authorities, Shipping bills were filed without any intent declaration. As such, its stand that NOC cannot be granted to the appellants. Such a declaration is a procedural requirement and it cannot be adopted as a ground to deny substantive benefits which are otherwise available to an assessee. If the factum of availability of substantive benefits can be arrived at otherwise also, the non-adherence to a particular declaration cannot be adopted as a ground for denial of such substantive benefits. It is again a well settled issue that the delay on the part of the authorities cannot act prejudice to the assessee's interest, which cannot be denied the benefits, if otherwise available. As such, the technical objection raised by the Revenue is now warranted or justified. Appeal allowed - decided in favor of appellant.
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