TMI Blog1997 (2) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. This appeal is directed against order dated 7-12-1990. The appellants imported a consignment of parts of High Pressure Charging Sets. Since the appellants required the goods urgently, they got the goods cleared by paying normal duty as per Customs Tariff, though they claimed that they had mentioned the fact of Notification in the Bill of Entry. Subsequently however they filed a refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered is whether a certificate required in terms of exemption notification can be submitted subsequently if there has been delay in issue of such certificate. We are of the view that if a substantive condition of notification is satisfied, the benefit cannot be denied merely because a certificate of eligibility was submitted subsequently. In view of this we hold that a certificate in these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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