https://www.taxtmi.com/caselaws?id=241941 An importer remained eligible for exemption under Notification No. 21/2002-Cus. despite delayed filing of the End Use/Consumption Certificate, because the goods were otherwise covered by the notification and Condition 20 permitted such delay. The certificate was ultimately produced within the framework allowed by the condition, so denial of the exemption was not justified. As a result, the demand for differential duty could not be sustained. en-us Mon, 21 May 2012 00:00:00 +0530 Sat, 04 Jan 2014 06:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241941 An importer remained eligible for exemption under Notification No. 21/2002-Cus. despite delayed filing of the End Use/Consumption Certificate, because the goods were otherwise covered by the notification and Condition 20 permitted such delay. The certificate was ultimately produced within the framework allowed by the condition, so denial of the exemption was not justified. As a result, the demand for differential duty could not be sustained. Case-Laws Customs Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241941