Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1375 - AT - CustomsDelay in re-export of goods after processing Benefit of N/N. 158/95-Cus dated 14.11.1995 - denial of benefit on the ground of delay in re-export of goods within stipulated time - Held that:- The mere fact that it is statutory does not matter one way or the other. Some conditions may be substantive, mandatory and based on considerations of policy and some other may merely belong to the area of procedure. It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve. It is not in dispute that the goods were finally exported - appeal allowed - decided in favor of appellant.
|