Post-import certificate accepted for customs duty exemption under the notification, securing the duty concession and relief.

A post-import certificate issued by the competent department can satisfy the condition for customs duty exemption under Notification No. 506/86-Cus. where the authority accepts it for the concession. Although the requisite certificate was not produced at the time of import, a later post facto certificate and a further clarification from the successor Ministry were treated as sufficient to meet the exemption requirement. The duty concession was therefore allowed, the impugned order was set aside, and consequential relief followed.

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Issues: Whether the appellant was entitled to customs duty exemption under Notification No. 506/86-Cus. dated 24-12-86 on the basis of a certificate issued after import.

Analysis: The appellant had not produced the requisite certificate at the time of import, but the concerned Department later issued a post facto certificate and a subsequent clarification from the successor Ministry also supported the claim. In the light of these certificates, the condition for availing the exemption was treated as satisfied.

Conclusion: The appellant was held eligible for the duty concession under the notification.

Final Conclusion: The impugned order was set aside and the appeal succeeded with consequential relief.

Ratio Decidendi: A post-import certificate issued by the competent department can satisfy the exemption requirement where the authority accepts it for grant of customs duty concession.

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