https://www.taxtmi.com/caselaws?id=115480 Customs exemption under Notification No. 51/96-Cus. depended on strict compliance with the condition that a Public Funded Research Institution be registered with DSIR and produce the prescribed certificate at the time of importation. Where no DSIR registration existed when the goods were imported and cleared, later registration could not relate back to cure the earlier defect, and a certificate issued later could not validate prior imports unless the notification expressly allowed retrospective effect. The exemption claim therefore failed because the mandatory eligibility and documentary requirements were not satisfied at the relevant time. en-us Tue, 14 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 10:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115480 Customs exemption under Notification No. 51/96-Cus. depended on strict compliance with the condition that a Public Funded Research Institution be registered with DSIR and produce the prescribed certificate at the time of importation. Where no DSIR registration existed when the goods were imported and cleared, later registration could not relate back to cure the earlier defect, and a certificate issued later could not validate prior imports unless the notification expressly allowed retrospective effect. The exemption claim therefore failed because the mandatory eligibility and documentary requirements were not satisfied at the relevant time. Case-Laws Customs Tue, 14 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115480