https://www.taxtmi.com/caselaws?id=117122 Exemption under Notification No. 148/94-Cus. could be extended where the imported materials were shown, through State Government utilisation certificates, to have been distributed to poor and needy persons. The Tribunal held that the exemption claim could be accepted in principle, subject to verification of the certificates by the Original Authority before grant of relief. It also treated the delay beyond the prescribed six-month period for furnishing the utilisation certificates as condonable in a fit case. The matter was therefore remanded for verification, with the delay condoned to enable consideration of the exemption claim. en-us Fri, 14 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117122 Exemption under Notification No. 148/94-Cus. could be extended where the imported materials were shown, through State Government utilisation certificates, to have been distributed to poor and needy persons. The Tribunal held that the exemption claim could be accepted in principle, subject to verification of the certificates by the Original Authority before grant of relief. It also treated the delay beyond the prescribed six-month period for furnishing the utilisation certificates as condonable in a fit case. The matter was therefore remanded for verification, with the delay condoned to enable consideration of the exemption claim. Case-Laws Customs Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117122