Delayed exemption claim allowed where no time limit exists and the notification conditions are otherwise satisfied.

Where an exemption notification prescribes no time limit for making a claim, the benefit may still be sought after clearance of imported goods if the notification otherwise applies. The article notes that the imported goods were treated as Sri Lankan origin and the importer produced a certificate of origin to support exemption under Notification No. 26/2000-Cus. The governing principle applied was that the statutory benefit cannot be denied solely because it was not claimed at the initial stage; if the notification conditions are satisfied, the exemption should be granted. On that basis, the denial of exemption was set aside in favour of the assessee.

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Issues: Whether the benefit of Notification No. 26/2000-Cus. could be claimed after clearance of the imported goods, where the importer had not claimed the exemption at the time of importation.

Analysis: The imported goods were found to be of Sri Lankan origin and the importer produced the certificate of origin to support the claim for exemption. The governing principle applied was that, where no time limit is fixed in the exemption notification, an assessee is not barred from claiming the benefit at a later stage merely because it was not asserted at the initial stage. The Tribunal relied on the settled rule that authorities must grant the statutory benefit if the notification applies, and cannot deny it solely on the ground of a delayed claim.

Conclusion: The benefit of Notification No. 26/2000-Cus. was held to be available even though it was claimed after clearance, and the denial of exemption was set aside in favour of the assessee.

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