https://www.taxtmi.com/caselaws?id=120715 Delayed production of an end-use certificate under Customs Notification No. 17/2001 was treated as a curable procedural lapse where the importer had not misdeclared the goods or their value and no suppression or misstatement was alleged. The record also showed that the import had been intimated to Central Excise authorities and that the goods were physically available in the importer's premises in connected excise proceedings. Because the certificate could not be obtained when the induction furnace remained shut for reasons beyond the importer's control, denial of the notification benefit solely on that ground was held unjustified, and further time was granted to comply on remand. en-us Wed, 13 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120715 Delayed production of an end-use certificate under Customs Notification No. 17/2001 was treated as a curable procedural lapse where the importer had not misdeclared the goods or their value and no suppression or misstatement was alleged. The record also showed that the import had been intimated to Central Excise authorities and that the goods were physically available in the importer's premises in connected excise proceedings. Because the certificate could not be obtained when the induction furnace remained shut for reasons beyond the importer's control, denial of the notification benefit solely on that ground was held unjustified, and further time was granted to comply on remand. Case-Laws Customs Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120715