https://www.taxtmi.com/caselaws?id=203292 Duty Free Replenishment Certificates were held to depend on whether the relevant inputs were covered by the notified Standard Input Output Norms, not on the later date of issuance of the certificates or a subsequent public notice. Because the certificates had already been issued and acted upon, the imports were made in reliance on them, and there was no finding of fraud or misrepresentation, a later departmental clarification could not retrospectively invalidate the certificates or justify recovery. The demand for duty, interest and penalty was therefore quashed, and the assessee's entitlement to duty-free import was upheld. en-us Thu, 03 Mar 2011 00:00:00 +0530 Wed, 17 Aug 2011 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203292 Duty Free Replenishment Certificates were held to depend on whether the relevant inputs were covered by the notified Standard Input Output Norms, not on the later date of issuance of the certificates or a subsequent public notice. Because the certificates had already been issued and acted upon, the imports were made in reliance on them, and there was no finding of fraud or misrepresentation, a later departmental clarification could not retrospectively invalidate the certificates or justify recovery. The demand for duty, interest and penalty was therefore quashed, and the assessee's entitlement to duty-free import was upheld. Case-Laws Customs Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203292