https://www.taxtmi.com/caselaws?id=247277 A question arose whether a trader clearing imported goods on commercial invoices must strictly comply with condition 2(b) to claim the benefit of Notification No. 102/2007. The Tribunal noted conflicting authorities: one view held that absence of the endorsement was not fatal where the goods were sold on commercial invoices and no duty element was passed on, while another required strict compliance with the notification conditions. Because of this divergence, the issue was referred to a Larger Bench for authoritative determination. en-us Fri, 24 Jan 2014 00:00:00 +0530 Wed, 07 May 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247277 A question arose whether a trader clearing imported goods on commercial invoices must strictly comply with condition 2(b) to claim the benefit of Notification No. 102/2007. The Tribunal noted conflicting authorities: one view held that absence of the endorsement was not fatal where the goods were sold on commercial invoices and no duty element was passed on, while another required strict compliance with the notification conditions. Because of this divergence, the issue was referred to a Larger Bench for authoritative determination. Case-Laws Customs Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247277