Customs exemption under Notification 211/76-Cus. sustained where DEC and NMIC documents were on record before importation.

Entitlement to Notification No. 211/76-Cus. turned on whether the DEC and NMIC documents were available and filed in relation to the import. The Tribunal noted that both documents were already on record, that they pre-dated the importation, and that the respondent raised no objection to their consideration. On that basis, the claim to the notification benefit was treated as sustainable, and the impugned orders were set aside.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 211/76-Cus. despite the dispute regarding filing of the DEC and NMIC documents.

Analysis: The revision application stood transferred to the Tribunal under Section 131-B of the Customs Act, 1962. The Tribunal noted that the DEC and NMIC were on record and were prior to the date of importation. In view of the admitted availability of the documents and the respondent's no-objection, the claim to the notification benefit was found to be sustainable.

Conclusion: The appellants were held entitled to the benefit of Notification No. 211/76-Cus., and the impugned orders were set aside.

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