Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
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