https://www.taxtmi.com/caselaws?id=249234 A customs exemption or concessional duty benefit should not be denied merely because an end-use certificate was filed after the stipulated period, where the notification itself permits extension of time and the substantive condition has been met. The notification's time requirement is not rigidly confined when the Assistant Commissioner may allow further time, and a formal request for extension is not treated as decisive if compliance is otherwise established. The operative principle is that substantive fulfilment prevails over a purely technical objection to delayed production of the certificate, so long as the underlying condition is not in dispute. en-us Wed, 06 Nov 2013 00:00:00 +0530 Tue, 08 Jul 2014 23:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249234 A customs exemption or concessional duty benefit should not be denied merely because an end-use certificate was filed after the stipulated period, where the notification itself permits extension of time and the substantive condition has been met. The notification's time requirement is not rigidly confined when the Assistant Commissioner may allow further time, and a formal request for extension is not treated as decisive if compliance is otherwise established. The operative principle is that substantive fulfilment prevails over a purely technical objection to delayed production of the certificate, so long as the underlying condition is not in dispute. Case-Laws Customs Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249234