https://www.taxtmi.com/caselaws?id=82457 Exemption from additional customs duty could not be denied merely because the relevant Central Excise notification was conditional and Chapter X procedure could not be complied with literally after import. The controlling principle applied was that procedural impossibility should not defeat the substantive exemption benefit for imported goods, following the Supreme Court's view on preservation of the underlying relief. On that basis, denial of refund was unsustainable and the assessee was entitled to the exemption. en-us Wed, 23 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82457 Exemption from additional customs duty could not be denied merely because the relevant Central Excise notification was conditional and Chapter X procedure could not be complied with literally after import. The controlling principle applied was that procedural impossibility should not defeat the substantive exemption benefit for imported goods, following the Supreme Court's view on preservation of the underlying relief. On that basis, denial of refund was unsustainable and the assessee was entitled to the exemption. Case-Laws Customs Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82457