https://www.taxtmi.com/caselaws?id=73065 Imported goods could claim exemption under the customs notification even though the prescribed certificates were produced after clearance, because the certificates covered the goods and were submitted with the refund claim before the customs authorities. The objection based on non-production at the time of clearance was rejected, particularly where departmental practice did not require strict contemporaneous production. On that basis, the denial of exemption was unsustainable and the benefit remained available to the goods. en-us Thu, 22 Mar 1984 00:00:00 +0530 Thu, 26 May 2011 18:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73065 Imported goods could claim exemption under the customs notification even though the prescribed certificates were produced after clearance, because the certificates covered the goods and were submitted with the refund claim before the customs authorities. The objection based on non-production at the time of clearance was rejected, particularly where departmental practice did not require strict contemporaneous production. On that basis, the denial of exemption was unsustainable and the benefit remained available to the goods. Case-Laws Central Excise Thu, 22 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73065