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of <h1>Importers can claim exemption without endorsement if goods meet legal requirements. Failure to investigate dissatisfaction requires re-adjudication.</h1> The Appellate Tribunal CEGAT held that the absence of an endorsement on the license does not prevent importers from claiming exemption if the goods meet ... Exemption The judgment by the Appellate Tribunal CEGAT, New Delhi stated that the absence of an endorsement on the license cannot bar the importers' title to exemption if the goods qualify under the law. The Appellate Collector failed to inquire into the Assistant Collector's non-satisfaction, leading to the case needing to be adjudicated again. The orders of the lower authorities were set aside.
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