https://www.taxtmi.com/caselaws?id=264260 The Tribunal ruled in favor of the appellant, allowing the benefit claimed under Notification No. 96/2008 for importing "Comoros Cloves." Despite procedural discrepancies in the certificate of origin, the Tribunal found them insufficient to deny the exemption. The Tribunal emphasized a liberal approach in interpreting exemption notifications, directing the lower authorities to assess the bill of entry for clearance of the imported goods in compliance with the notification. en-us Tue, 28 Apr 2015 00:00:00 +0530 Mon, 21 Sep 2015 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264260 The Tribunal ruled in favor of the appellant, allowing the benefit claimed under Notification No. 96/2008 for importing "Comoros Cloves." Despite procedural discrepancies in the certificate of origin, the Tribunal found them insufficient to deny the exemption. The Tribunal emphasized a liberal approach in interpreting exemption notifications, directing the lower authorities to assess the bill of entry for clearance of the imported goods in compliance with the notification. Case-Laws Customs Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264260