https://www.taxtmi.com/caselaws?id=126600 Exemption on import of pista kernel could not be denied where the goods had already been cleared on the basis of exporter's invoices, transit certificates and certificates of origin produced before assessment. Discrepancies in the origin documents, which were already before the assessing authorities when exemption was granted, did not by themselves establish suppression or wilful misstatement. The record showed no material proving the documents were unauthentic, and mere clerical mistakes or omissions in the certificates were insufficient to justify withdrawal of the exemption. Accordingly, the alleged suppression and wilful misstatement were not proved. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126600 Exemption on import of pista kernel could not be denied where the goods had already been cleared on the basis of exporter's invoices, transit certificates and certificates of origin produced before assessment. Discrepancies in the origin documents, which were already before the assessing authorities when exemption was granted, did not by themselves establish suppression or wilful misstatement. The record showed no material proving the documents were unauthentic, and mere clerical mistakes or omissions in the certificates were insufficient to justify withdrawal of the exemption. Accordingly, the alleged suppression and wilful misstatement were not proved. Case-Laws Customs Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126600