Customs exemption allowed despite post-clearance certificates, where the required documents covered the goods and supported the refund claim.

Imported goods could claim exemption under the customs notification even though the prescribed certificates were produced after clearance, because the certificates covered the goods and were submitted with the refund claim before the customs authorities. The objection based on non-production at the time of clearance was rejected, particularly where departmental practice did not require strict contemporaneous production. On that basis, the denial of exemption was unsustainable and the benefit remained available to the goods.

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Issues: Whether the imported goods were entitled to exemption under Notification No. 109-Cus. dated 20th July, 1976 notwithstanding that the prescribed certificates were produced after clearance of the goods.

Analysis: The certificates covered the goods in question and had been produced along with the refund claim before the customs authorities. The objection that the certificates were not furnished at the time of clearance was not accepted, especially as the departmental practice was not to insist on strict contemporaneous production in such cases.

Conclusion: The exemption was available to the imported goods and the denial of benefit was unsustainable.

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