https://www.taxtmi.com/caselaws?id=119201 An exemption under Notification No. 53/97-Cus. for goods imported for use in a 100% EOU was unavailable where the importer did not produce the jurisdictional Assistant Commissioner's certificate required by the prescribed clearance procedure. The stated legal principle is that exemption notifications conditioned on compliance with a mandatory procedural requirement cannot be invoked unless that condition is fulfilled. On the facts noted, the record did not show production of the certificate, so the exemption claim failed and the duty dispute was resolved against the appellant. en-us Fri, 02 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119201 An exemption under Notification No. 53/97-Cus. for goods imported for use in a 100% EOU was unavailable where the importer did not produce the jurisdictional Assistant Commissioner's certificate required by the prescribed clearance procedure. The stated legal principle is that exemption notifications conditioned on compliance with a mandatory procedural requirement cannot be invoked unless that condition is fulfilled. On the facts noted, the record did not show production of the certificate, so the exemption claim failed and the duty dispute was resolved against the appellant. Case-Laws Customs Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119201