https://www.taxtmi.com/caselaws?id=112700 Exemption notification conditions requiring certification by the specified authority on personal satisfaction in each case were substantive, not procedural, so strict compliance was necessary to claim concessional customs duty; belated procurement of the certificate did not satisfy the requirement. The amending notification was not retrospective because it contained no indication of backward operation, and it could not validate goods already cleared before its issuance. The exemption claim therefore failed on both grounds, and the departmental order was sustained. en-us Tue, 28 Mar 1995 00:00:00 +0530 Tue, 01 May 2012 13:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112700 Exemption notification conditions requiring certification by the specified authority on personal satisfaction in each case were substantive, not procedural, so strict compliance was necessary to claim concessional customs duty; belated procurement of the certificate did not satisfy the requirement. The amending notification was not retrospective because it contained no indication of backward operation, and it could not validate goods already cleared before its issuance. The exemption claim therefore failed on both grounds, and the departmental order was sustained. Case-Laws Customs Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112700