https://www.taxtmi.com/caselaws?id=204371 Notification benefit under Customs law cannot be denied on a merely technical misdescription in the bill of entry where the contemporaneous import documents, including the purchase order, invoice, airway bill, delivery records and payment evidence, consistently identify the sister concern as the real importer. A clerical error by the CHA in naming the respondent in the bill of entry did not override the substantive documentary record, and the exemption remained admissible because the notification conditions were otherwise satisfied. en-us Mon, 17 Jan 2011 00:00:00 +0530 Fri, 24 Jun 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204371 Notification benefit under Customs law cannot be denied on a merely technical misdescription in the bill of entry where the contemporaneous import documents, including the purchase order, invoice, airway bill, delivery records and payment evidence, consistently identify the sister concern as the real importer. A clerical error by the CHA in naming the respondent in the bill of entry did not override the substantive documentary record, and the exemption remained admissible because the notification conditions were otherwise satisfied. Case-Laws Customs Mon, 17 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204371