https://www.taxtmi.com/caselaws?id=85237 Concessional duty under exemption notifications was not denied merely because the end-use certificate was filed late. The notifications required the importer to execute a bond securing duty if the goods were not used for the permitted purpose, but they did not impose a statutory time limit for producing the certificate. The time requirement operated only as a bond condition, and later production cured the breach. Accordingly, delayed submission of the end-use certificate did not defeat the exemption claim, and the duty demand was unsustainable. en-us Tue, 23 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 16:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85237 Concessional duty under exemption notifications was not denied merely because the end-use certificate was filed late. The notifications required the importer to execute a bond securing duty if the goods were not used for the permitted purpose, but they did not impose a statutory time limit for producing the certificate. The time requirement operated only as a bond condition, and later production cured the breach. Accordingly, delayed submission of the end-use certificate did not defeat the exemption claim, and the duty demand was unsustainable. Case-Laws Customs Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85237