https://www.taxtmi.com/caselaws?id=217159 Substantive exemption under Notification No. 85/2004-Cus. was held not to be defeated by the initial non-production of a certificate of origin at assessment stage where the goods were admittedly imported from Thailand, the exemption otherwise applied, and the certificate later examined by the Commissioner (Appeals) was not shown to be false or bogus. The appellate authority was justified in considering the certificate and extending the benefit, because the omission arose from the notification not having been claimed in the Bill of Entry and was only a procedural lapse. The Revenue's challenge failed, and the exemption was sustained on the basis that procedural non-compliance could not override substantive entitlement. en-us Tue, 16 Aug 2011 00:00:00 +0530 Sat, 06 Oct 2012 04:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217159 Substantive exemption under Notification No. 85/2004-Cus. was held not to be defeated by the initial non-production of a certificate of origin at assessment stage where the goods were admittedly imported from Thailand, the exemption otherwise applied, and the certificate later examined by the Commissioner (Appeals) was not shown to be false or bogus. The appellate authority was justified in considering the certificate and extending the benefit, because the omission arose from the notification not having been claimed in the Bill of Entry and was only a procedural lapse. The Revenue's challenge failed, and the exemption was sustained on the basis that procedural non-compliance could not override substantive entitlement. Case-Laws Customs Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217159