https://www.taxtmi.com/caselaws?id=108517 The Tribunal allowed the appeal, setting aside the Commissioner's order. It emphasized that the notification required goods to be covered by an advance license at the time of import, not at the time of goods removal from the bonded warehouse. The Tribunal rejected the Commissioner's argument regarding duty calculation and upheld the appellant's entitlement to the duty exemption under Notification 31/97. The Tribunal's decision focused on the fulfillment of exemption criteria at the time of import, ensuring the appellant's right to claim the benefit later, even if not initially claimed at goods clearance. en-us Thu, 12 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108517 The Tribunal allowed the appeal, setting aside the Commissioner's order. It emphasized that the notification required goods to be covered by an advance license at the time of import, not at the time of goods removal from the bonded warehouse. The Tribunal rejected the Commissioner's argument regarding duty calculation and upheld the appellant's entitlement to the duty exemption under Notification 31/97. The Tribunal's decision focused on the fulfillment of exemption criteria at the time of import, ensuring the appellant's right to claim the benefit later, even if not initially claimed at goods clearance. Case-Laws Customs Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108517