https://www.taxtmi.com/caselaws?id=118419 A customs exemption condition requiring account extracts certified by the jurisdictional Central Excise officer had to be applied to all importers covered by the notification, regardless of Central Excise registration status. Refusal to certify solely because the importer was not a Central Excise assessee was improper, since the certification requirement was a condition precedent to claiming the benefit. Where the importer stated that the relevant accounts were maintained and could be produced, the matter had to be examined by the appropriate officer. The denial of exemption was therefore set aside and the matter remanded for verification, certification, and fresh decision by the adjudicating authority. en-us Wed, 05 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118419 A customs exemption condition requiring account extracts certified by the jurisdictional Central Excise officer had to be applied to all importers covered by the notification, regardless of Central Excise registration status. Refusal to certify solely because the importer was not a Central Excise assessee was improper, since the certification requirement was a condition precedent to claiming the benefit. Where the importer stated that the relevant accounts were maintained and could be produced, the matter had to be examined by the appropriate officer. The denial of exemption was therefore set aside and the matter remanded for verification, certification, and fresh decision by the adjudicating authority. Case-Laws Customs Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118419