https://www.taxtmi.com/caselaws?id=85862 The customs exemption could not be denied where the import documents consistently disclosed Morocco as the country of origin, the certificate of origin was filed before removal, and the prescribed claim form was produced before final assessment. The notification and origin rules had to be read together, but the decisive issue was whether the Assistant Collector was satisfied about origin on a substantive basis. As that condition was met, late formal claim and delayed filing of the certificate were treated as procedural lapses only, and the concession remained available. en-us Tue, 18 Jul 1995 00:00:00 +0530 Mon, 08 Aug 2011 15:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85862 The customs exemption could not be denied where the import documents consistently disclosed Morocco as the country of origin, the certificate of origin was filed before removal, and the prescribed claim form was produced before final assessment. The notification and origin rules had to be read together, but the decisive issue was whether the Assistant Collector was satisfied about origin on a substantive basis. As that condition was met, late formal claim and delayed filing of the certificate were treated as procedural lapses only, and the concession remained available. Case-Laws Customs Tue, 18 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85862