Post-clearance compliance under Notification No. 15/2010-C.E. can satisfy the exemption condition where the notification permits it.

Condition No. 2 of Notification No. 15/2010-C.E., especially clause (b), was interpreted as permitting compliance after clearance of goods because the notification contemplated duty becoming payable at clearance only if the conditions were not observed. The undertaking required by the notification could therefore be furnished post-clearance, and such subsequent compliance satisfied the exemption conditions. On that basis, the respondent remained entitled to the notification benefit and the Revenue's appeal failed.

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Issues: Whether the requirement under Condition No. 2 of Notification No. 15/2010-C.E. had to be fulfilled before clearance of the goods or could validly be complied with thereafter.

Analysis: Condition No. 2, particularly clause (b), provided that in the event of failure to observe the conditions, duty would become payable at the time of clearance but for the exemption. This indicated that the undertaking contemplated by the notification could be furnished even after clearance of the goods. The subsequent compliance by the respondent therefore satisfied the notification requirements.

Conclusion: The condition was not confined to pre-clearance compliance, and the respondent remained entitled to the benefit of the notification. The appeal by Revenue failed.

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