https://www.taxtmi.com/caselaws?id=94768 Customs authorities under Notification No. 203/92-Cus. could verify only whether the imported goods were covered by a value-based Duty Exemption Entitlement Certificate and whether the importer had complied with the bond and undertaking conditions. They could not deny exemption on an extraneous ground such as the absence of a quantity endorsement in the import licence, because that omission did not by itself invalidate the licence or show that the imports fell outside the policy scheme. Questions about the alleged illegality of the licence and other ancillary matters were treated as not germane to the notification-based issue, so the objection to exemption was rejected and the reference applications were not entertained. en-us Tue, 20 Oct 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94768 Customs authorities under Notification No. 203/92-Cus. could verify only whether the imported goods were covered by a value-based Duty Exemption Entitlement Certificate and whether the importer had complied with the bond and undertaking conditions. They could not deny exemption on an extraneous ground such as the absence of a quantity endorsement in the import licence, because that omission did not by itself invalidate the licence or show that the imports fell outside the policy scheme. Questions about the alleged illegality of the licence and other ancillary matters were treated as not germane to the notification-based issue, so the objection to exemption was rejected and the reference applications were not entertained. Case-Laws Central Excise Tue, 20 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94768