https://www.taxtmi.com/caselaws?id=89266 A customs exemption depended on prior certification by the designated authority and an undertaking before import or clearance. Because the importer did not seek the required certificate in time, and the later request did not disclose that the goods had already been imported and cleared, the condition was treated as substantive rather than merely procedural. The exemption was therefore unavailable and the denial of refund was upheld, while earlier authorities were distinguished on the basis that timely steps had been taken there. en-us Tue, 26 May 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89266 A customs exemption depended on prior certification by the designated authority and an undertaking before import or clearance. Because the importer did not seek the required certificate in time, and the later request did not disclose that the goods had already been imported and cleared, the condition was treated as substantive rather than merely procedural. The exemption was therefore unavailable and the denial of refund was upheld, while earlier authorities were distinguished on the basis that timely steps had been taken there. Case-Laws Customs Tue, 26 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89266