https://www.taxtmi.com/caselaws?id=207738 Non-possession of a duty exemption certificate at the time of import did not, by itself, defeat a claim to concessional treatment under Notification No. 17/2001. The certificate was later obtained from the competent authority, and its genuineness and issuing authority were not disputed. In these circumstances, the Tribunal treated the subsequent production of the prescribed certificate as sufficient and held that the exemption benefit could not be denied solely for its absence at import. en-us Tue, 05 Jul 2011 00:00:00 +0530 Sat, 01 Sep 2012 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207738 Non-possession of a duty exemption certificate at the time of import did not, by itself, defeat a claim to concessional treatment under Notification No. 17/2001. The certificate was later obtained from the competent authority, and its genuineness and issuing authority were not disputed. In these circumstances, the Tribunal treated the subsequent production of the prescribed certificate as sufficient and held that the exemption benefit could not be denied solely for its absence at import. Case-Laws Customs Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207738