https://www.taxtmi.com/caselaws?id=107293 Where the substantive conditions of an exemption notification are satisfied, procedural requirements such as physical customs supervision or customs bond compliance do not defeat the exemption. An alternative claim under Notification No. 13/81-Cus. could be raised during adjudication, even though it was not claimed at import, and the Board's circular dispensing with physical supervision for specified EOUs was binding on departmental authorities. Since the other substantive requirements were met, denial of the exemption was not justified and the Revenue challenge failed. en-us Fri, 07 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107293 Where the substantive conditions of an exemption notification are satisfied, procedural requirements such as physical customs supervision or customs bond compliance do not defeat the exemption. An alternative claim under Notification No. 13/81-Cus. could be raised during adjudication, even though it was not claimed at import, and the Board's circular dispensing with physical supervision for specified EOUs was binding on departmental authorities. Since the other substantive requirements were met, denial of the exemption was not justified and the Revenue challenge failed. Case-Laws Customs Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107293