https://www.taxtmi.com/caselaws?id=72426 Concessional assessment under Notification No. 35/79-Cus. depended on two separate certificates for Bharat Heavy Electricals Ltd.: a General Manager's certificate confirming the parts were required for the specified purpose, and an end-use certificate. The end-use certificate could be produced after actual use, but the General Manager's certificate had to exist when assessment was made. Because the goods were assessed in June 1979 and the General Manager's certificate was dated 21 February 1980, the condition precedent was not met. The delayed explanation was rejected, as the certificate had to come from the importer's own internal source and no diligent compliance was shown; concessional assessment was therefore not admissible. en-us Wed, 17 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 13:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72426 Concessional assessment under Notification No. 35/79-Cus. depended on two separate certificates for Bharat Heavy Electricals Ltd.: a General Manager's certificate confirming the parts were required for the specified purpose, and an end-use certificate. The end-use certificate could be produced after actual use, but the General Manager's certificate had to exist when assessment was made. Because the goods were assessed in June 1979 and the General Manager's certificate was dated 21 February 1980, the condition precedent was not met. The delayed explanation was rejected, as the certificate had to come from the importer's own internal source and no diligent compliance was shown; concessional assessment was therefore not admissible. Case-Laws Customs Wed, 17 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72426