https://www.taxtmi.com/caselaws?id=80484 Exemption under Notification 64/79 was upheld where the notification did not fix any time limit for furnishing the end-use certificate and the bond empowered the Assistant Collector to extend time. The importer sought extension within the bond period, but the request was rejected without reasons. By the appellate stage, the jurisdictional end-use certificate was available and confirmed that the imported material was fully used in manufacturing the specified drugs. In these circumstances, substantial compliance with the exemption conditions was sufficient, and the refusal to extend time, together with the resulting demand for differential customs duty, was not sustainable. en-us Thu, 11 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80484 Exemption under Notification 64/79 was upheld where the notification did not fix any time limit for furnishing the end-use certificate and the bond empowered the Assistant Collector to extend time. The importer sought extension within the bond period, but the request was rejected without reasons. By the appellate stage, the jurisdictional end-use certificate was available and confirmed that the imported material was fully used in manufacturing the specified drugs. In these circumstances, substantial compliance with the exemption conditions was sufficient, and the refusal to extend time, together with the resulting demand for differential customs duty, was not sustainable. Case-Laws Customs Thu, 11 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80484