https://www.taxtmi.com/caselaws?id=202713 Notification No. 21/2002-Cus could not be denied merely because end-use certificates were produced after the stipulated six-month period, where the certificates were ultimately furnished and the notification condition was otherwise met. The demand based on the claim that some certificates did not cover the entire imported quantity depended on factual verification not examined earlier, and the assessee was entitled to meet that basis of demand. The disputed demand was therefore set aside and the matter remanded to the original authority for verification. en-us Mon, 10 Jan 2011 00:00:00 +0530 Tue, 22 Mar 2011 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202713 Notification No. 21/2002-Cus could not be denied merely because end-use certificates were produced after the stipulated six-month period, where the certificates were ultimately furnished and the notification condition was otherwise met. The demand based on the claim that some certificates did not cover the entire imported quantity depended on factual verification not examined earlier, and the assessee was entitled to meet that basis of demand. The disputed demand was therefore set aside and the matter remanded to the original authority for verification. Case-Laws Customs Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202713