Delayed Form-H submission does not convert proven export clearances into home consumption or defeat notification benefit.

Where export of the corrugated boxes was undisputed, delayed furnishing of Form-H did not justify denial of the notification benefit. The governing circular required a photocopy of Form-H within six months to evidence export, but it did not state that late submission would automatically convert export clearances into clearances for home consumption. Since export was in fact established and Form-H was eventually furnished, the benefit could not be refused on delay alone, and the clearances could not be treated as for home consumption.

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Issues: Whether delay in furnishing Form-H certificate could justify treating export clearances as clearances for home consumption and denying the notification benefit.

Analysis: The fact of export of the corrugated boxes was not in dispute. The circular required a photocopy of Form-H to be furnished within six months from the date of clearance to establish proof of export, but it did not state that delayed furnishing of Form-H would automatically convert export clearances into clearances for home consumption. Since exports were actually effected and Form-H was furnished, the denial of benefit on the ground of delay alone was not justified.

Conclusion: The benefit could not be denied merely because Form-H was furnished beyond the stipulated period, and the export clearances could not be treated as clearances for home consumption.

Ratio Decidendi: Where export is otherwise established, delayed submission of Form-H does not, by itself, authorise treating the clearance as home consumption unless the governing circular or notification expressly so provides.

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