https://www.taxtmi.com/caselaws?id=116879 Exemption under Notification No. 51/96-Cus. was claimed on clearance against a valid eligibility certificate issued by Jawahar Lal Nehru University, and the document states that the later cancellation of that certificate was not shown to arise from fraud in its procurement. On that basis, the exemption claim was treated as properly made at the time of clearance, and the subsequent cancellation did not, at the prima facie stage, justify duty recovery or confiscation. The impugned order was therefore stayed and recovery remained suspended until disposal of the appeal. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116879 Exemption under Notification No. 51/96-Cus. was claimed on clearance against a valid eligibility certificate issued by Jawahar Lal Nehru University, and the document states that the later cancellation of that certificate was not shown to arise from fraud in its procurement. On that basis, the exemption claim was treated as properly made at the time of clearance, and the subsequent cancellation did not, at the prima facie stage, justify duty recovery or confiscation. The impugned order was therefore stayed and recovery remained suspended until disposal of the appeal. Case-Laws Customs Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116879