https://www.taxtmi.com/caselaws?id=83068 Exemption under Notification No. 171/90-Cus. could not be denied merely because the drug manufacturing licence was not held at the time of import, where the applicants had already applied for the licence before filing the Bills of Entry and obtained it during adjudication before clearance of the goods. The Tribunal treated the refusal as a hyper-technical approach and held that the substantive conditions of the notification were satisfied and the required licence was subsequently produced. The benefit of the customs exemption was therefore available, the denial was unsustainable, and consequential relief followed. en-us Tue, 15 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83068 Exemption under Notification No. 171/90-Cus. could not be denied merely because the drug manufacturing licence was not held at the time of import, where the applicants had already applied for the licence before filing the Bills of Entry and obtained it during adjudication before clearance of the goods. The Tribunal treated the refusal as a hyper-technical approach and held that the substantive conditions of the notification were satisfied and the required licence was subsequently produced. The benefit of the customs exemption was therefore available, the denial was unsustainable, and consequential relief followed. Case-Laws Customs Tue, 15 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83068