Procedural lapse in producing exemption certificate cannot deny Customs notification benefit where substantive eligibility is undisputed.

Belated production of the certificate required under Customs Notification No. 11/97 could not by itself defeat exemption benefit where the import was otherwise eligible and the certificate was not shown to be defective or inconsistent with the notification. The failure to produce it at clearance was treated as a procedural lapse, and a procedural condition in an exemption notification may be condoned when substantive entitlement is undisputed. The assessee was therefore entitled to the refund claim.

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Issues: Whether the benefit of Customs Notification No. 11/97 could be denied merely because the required certificate was produced after clearance of the imported goods.

Analysis: The import was otherwise eligible for the concessional notification and the certificate produced later was not shown to be defective or inconsistent with the notification. The only objection was that the certificate was not available at the time of clearance. Such non-production was treated as a procedural lapse, and a procedural condition in an exemption notification is capable of being condoned where the substantive entitlement is not in dispute.

Conclusion: The belated production of the certificate did not justify denial of the notification benefit, and the assessee was entitled to the refund claim.

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