https://www.taxtmi.com/caselaws?id=201821 Customs exemption under an end-use certificate condition could not be denied merely because the certificates were produced after the stipulated period, where the certificates were ultimately furnished and no misuse of the imported goods was found. A delayed filing, by itself, was not treated as sufficient to forfeit the exemption when the notification permitted extension of time. A duty demand based on alleged short coverage by the certificates could not be sustained without proper verification of the factual coverage by the original adjudicating authority, and the matter was remanded for fresh examination after hearing the assessee. en-us Mon, 10 Jan 2011 00:00:00 +0530 Sun, 06 Feb 2011 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201821 Customs exemption under an end-use certificate condition could not be denied merely because the certificates were produced after the stipulated period, where the certificates were ultimately furnished and no misuse of the imported goods was found. A delayed filing, by itself, was not treated as sufficient to forfeit the exemption when the notification permitted extension of time. A duty demand based on alleged short coverage by the certificates could not be sustained without proper verification of the factual coverage by the original adjudicating authority, and the matter was remanded for fresh examination after hearing the assessee. Case-Laws Customs Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201821