https://www.taxtmi.com/caselaws?id=109848 Benefit under Notification No. 148/94 could not be denied merely because some distribution certificates lacked the proper officer's signatures. The defect was treated as a technical lacuna, since the imported goods were used for charitable purposes, the department was aware of the deficiency, had previously directed rectification, and had not cooperated in enabling compliance. Rectification was later obtained from the district authority on the available copies, which supported the importer's bona fides. In the absence of any allegation that the goods were diverted for commercial use, the missing signatures did not amount to failure of the substantive notification condition. en-us Tue, 06 May 2003 00:00:00 +0530 Fri, 18 May 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109848 Benefit under Notification No. 148/94 could not be denied merely because some distribution certificates lacked the proper officer's signatures. The defect was treated as a technical lacuna, since the imported goods were used for charitable purposes, the department was aware of the deficiency, had previously directed rectification, and had not cooperated in enabling compliance. Rectification was later obtained from the district authority on the available copies, which supported the importer's bona fides. In the absence of any allegation that the goods were diverted for commercial use, the missing signatures did not amount to failure of the substantive notification condition. Case-Laws Customs Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109848