Eligibility for Concessional rate of duty - BCD - denial on the ground that goods were cleared without examination under the 'Risk Management System' which was a consequence of the importer not having claimed the benefit of the said exemption - substantive benefit, if otherwise due, should not be denied merely because of minor procedural infractions. - AT
Eligibility for Concessional rate of duty - BCD - denial on the ground that goods were cleared without examination under the 'Risk Management System' which was a consequence of the importer not having claimed the benefit of the said exemption - substantive benefit, if otherwise due, should not be denied merely because of minor procedural infractions. - AT
Note: It is a system-generated summary and is for quick reference only.