https://www.taxtmi.com/article/detailed?id=6379 Procedural lapses in customs and excise law are treated according to whether the requirement is mandatory or primarily for verification. Mandatory procedural non compliance that is fundamental to entitlement cannot be condoned and results in inadmissibility or time barred claims. By contrast, minor, clerical, or technical deviations that do not defeat the substantive conditions for relief may be condoned, with claims allowed or remanded when entitlement can be established and verification needs satisfied. en-us Tue, 11 Aug 2015 07:38:22 +0530 Tue, 11 Aug 2015 07:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6379 Procedural lapses in customs and excise law are treated according to whether the requirement is mandatory or primarily for verification. Mandatory procedural non compliance that is fundamental to entitlement cannot be condoned and results in inadmissibility or time barred claims. By contrast, minor, clerical, or technical deviations that do not defeat the substantive conditions for relief may be condoned, with claims allowed or remanded when entitlement can be established and verification needs satisfied. Articles Central Excise Tue, 11 Aug 2015 07:38:22 +0530 https://www.taxtmi.com/article/detailed?id=6379