https://www.taxtmi.com/caselaws?id=267221 Registration under Rule 3 and application under Rule 4 of the concessional import scheme were treated as procedural requirements intended to regulate the concession and ensure end-use for the declared purpose. The Tribunal held that, on a plain reading of the rules, these steps could be completed after import but before use of the goods, and were not mandatory pre-import conditions. The importer was therefore entitled to the benefit of Notification No. 21/2003-Cus. and refund, and the Revenue's challenge was rejected. en-us Thu, 27 Aug 2015 00:00:00 +0530 Mon, 02 Nov 2015 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267221 Registration under Rule 3 and application under Rule 4 of the concessional import scheme were treated as procedural requirements intended to regulate the concession and ensure end-use for the declared purpose. The Tribunal held that, on a plain reading of the rules, these steps could be completed after import but before use of the goods, and were not mandatory pre-import conditions. The importer was therefore entitled to the benefit of Notification No. 21/2003-Cus. and refund, and the Revenue's challenge was rejected. Case-Laws Customs Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267221