https://www.taxtmi.com/caselaws?id=84412 Concessional customs duty under Notifications No. 60/88-Cus. and 59/88-Cus. depended on compliance with the prescribed certificate and undertaking conditions at the time of import. Clearances made before any application for the essentiality certificate were not eligible, and a later-issued certificate could not retrospectively validate them. By contrast, imports cleared on or after the date of the application were treated as covered by a contemporaneous import programme, and the subsequent certificate was accepted for those transactions. The concession was therefore denied for pre-application clearances and allowed for imports linked to the application made on 29-01-1992. en-us Wed, 07 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 17:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84412 Concessional customs duty under Notifications No. 60/88-Cus. and 59/88-Cus. depended on compliance with the prescribed certificate and undertaking conditions at the time of import. Clearances made before any application for the essentiality certificate were not eligible, and a later-issued certificate could not retrospectively validate them. By contrast, imports cleared on or after the date of the application were treated as covered by a contemporaneous import programme, and the subsequent certificate was accepted for those transactions. The concession was therefore denied for pre-application clearances and allowed for imports linked to the application made on 29-01-1992. Case-Laws Customs Wed, 07 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84412