https://www.taxtmi.com/caselaws?id=121849 Belated production of the certificate required under Customs Notification No. 11/97 could not by itself defeat exemption benefit where the import was otherwise eligible and the certificate was not shown to be defective or inconsistent with the notification. The failure to produce it at clearance was treated as a procedural lapse, and a procedural condition in an exemption notification may be condoned when substantive entitlement is undisputed. The assessee was therefore entitled to the refund claim. en-us Thu, 15 Mar 2007 00:00:00 +0530 Mon, 06 Aug 2012 16:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121849 Belated production of the certificate required under Customs Notification No. 11/97 could not by itself defeat exemption benefit where the import was otherwise eligible and the certificate was not shown to be defective or inconsistent with the notification. The failure to produce it at clearance was treated as a procedural lapse, and a procedural condition in an exemption notification may be condoned when substantive entitlement is undisputed. The assessee was therefore entitled to the refund claim. Case-Laws Customs Thu, 15 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121849