https://www.taxtmi.com/caselaws?id=120768 A substantive exemption from concessional customs duty could not be denied solely because the certificate of country of origin was produced after clearance of the goods. The Tribunal treated the certificate requirement as procedural under the non-tariff notification and held that later production amounted to substantial compliance where entitlement to exemption was otherwise established. Delayed filing of the certificate was therefore not fatal to the claim, and the exemption benefit was allowed to the assessee. en-us Fri, 12 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120768 A substantive exemption from concessional customs duty could not be denied solely because the certificate of country of origin was produced after clearance of the goods. The Tribunal treated the certificate requirement as procedural under the non-tariff notification and held that later production amounted to substantial compliance where entitlement to exemption was otherwise established. Delayed filing of the certificate was therefore not fatal to the claim, and the exemption benefit was allowed to the assessee. Case-Laws Customs Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120768