https://www.taxtmi.com/caselaws?id=166595 An exemption claim under Notification No. 211/76-Cus. was rejected solely because the NMI certificate had not been obtained before shipment. The record showed that the duty exemption certificate and NMI certificate were later produced, and the goods otherwise satisfied the notification requirements. The commentary states that, where the substantive conditions of the exemption notification are ultimately met, a purely technical objection on timing of the certificate application is not warranted. On that basis, the appellants were held entitled to the notification benefit and refund of the duty paid. en-us Wed, 24 Aug 1983 00:00:00 +0530 Sat, 11 Oct 2014 10:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166595 An exemption claim under Notification No. 211/76-Cus. was rejected solely because the NMI certificate had not been obtained before shipment. The record showed that the duty exemption certificate and NMI certificate were later produced, and the goods otherwise satisfied the notification requirements. The commentary states that, where the substantive conditions of the exemption notification are ultimately met, a purely technical objection on timing of the certificate application is not warranted. On that basis, the appellants were held entitled to the notification benefit and refund of the duty paid. Case-Laws Customs Wed, 24 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166595