https://www.taxtmi.com/caselaws?id=241376 Delayed production of the Export Obligation Discharge Certificate cannot, by itself, justify denial of customs exemption where the exporter has already fulfilled the export obligation and subsequently obtained the certificate. The delay is treated as a procedural lapse, not a substantive defect, and therefore does not defeat the benefit of the notification. The operative principle is that compliance with the core export obligation is decisive; once that is established, belated submission of the discharge certificate cannot sustain rejection of the exemption claim. en-us Mon, 16 Apr 2012 00:00:00 +0530 Mon, 23 Dec 2013 10:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241376 Delayed production of the Export Obligation Discharge Certificate cannot, by itself, justify denial of customs exemption where the exporter has already fulfilled the export obligation and subsequently obtained the certificate. The delay is treated as a procedural lapse, not a substantive defect, and therefore does not defeat the benefit of the notification. The operative principle is that compliance with the core export obligation is decisive; once that is established, belated submission of the discharge certificate cannot sustain rejection of the exemption claim. Case-Laws Customs Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241376