Customs duty appeal dismissed due to untimely exemption certificate issuance, request for reassessment rejected.

The appeal by M/s. Bharat Heavy Electricals Ltd. against a customs duty order was dismissed due to the untimely issuance of the duty exemption certificate after the importation of goods. The request for reassessment under a different item was rejected, emphasizing the importance of timely documentation in such matters.

---

---

The case involves M/s. Bharat Heavy Electricals Ltd. appealing against a customs duty order. They imported Micro Switches and sought reassessment under a different item, which was rejected. The duty exemption certificate was issued after the goods were imported, leading to the dismissal of the appeal due to lack of timely documentation.

---