https://www.taxtmi.com/caselaws?id=121715 A post-import certificate issued by the competent department can satisfy the condition for customs duty exemption under Notification No. 506/86-Cus. where the authority accepts it for the concession. Although the requisite certificate was not produced at the time of import, a later post facto certificate and a further clarification from the successor Ministry were treated as sufficient to meet the exemption requirement. The duty concession was therefore allowed, the impugned order was set aside, and consequential relief followed. en-us Wed, 09 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 17:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121715 A post-import certificate issued by the competent department can satisfy the condition for customs duty exemption under Notification No. 506/86-Cus. where the authority accepts it for the concession. Although the requisite certificate was not produced at the time of import, a later post facto certificate and a further clarification from the successor Ministry were treated as sufficient to meet the exemption requirement. The duty concession was therefore allowed, the impugned order was set aside, and consequential relief followed. Case-Laws Customs Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121715