Exemption notification compliance may not fail on a technical certificate timing defect when substantive conditions are later satisfied.

An exemption claim under Notification No. 211/76-Cus. was rejected solely because the NMI certificate had not been obtained before shipment. The record showed that the duty exemption certificate and NMI certificate were later produced, and the goods otherwise satisfied the notification requirements. The commentary states that, where the substantive conditions of the exemption notification are ultimately met, a purely technical objection on timing of the certificate application is not warranted. On that basis, the appellants were held entitled to the notification benefit and refund of the duty paid.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 211/76-Cus. and consequential refund of duty notwithstanding that the NMI certificate had not been obtained before shipment of the goods.

Analysis: The claim had been rejected only on the ground that the NMI certificate was not applied for before shipment. The record showed that the appellants had subsequently produced the duty exemption certificate and the NMI certificate, and there was no dispute that the goods otherwise answered the notification requirements. In the circumstances, a highly technical approach was held to be unwarranted where the substantive conditions of the notification had ultimately been satisfied.

Conclusion: The appellants were entitled to the benefit of Notification No. 211/76-Cus. and to refund of the duty paid.

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