https://www.taxtmi.com/caselaws?id=268010 The Tribunal upheld the Commissioner (Appeals) decision in the case involving eligibility for concessional duty rate under Customs Notification No. 21/2003. The appeal by the Revenue was rejected as the importer fulfilled procedural requirements post-importation but before using the goods, emphasizing the importance of proving the intended use of imported goods for refunds. The judgment clarified the procedural nature of requirements and confirmed the imported goods' coverage under the relevant Notification. en-us Mon, 14 Sep 2015 00:00:00 +0530 Wed, 09 Nov 2016 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268010 The Tribunal upheld the Commissioner (Appeals) decision in the case involving eligibility for concessional duty rate under Customs Notification No. 21/2003. The appeal by the Revenue was rejected as the importer fulfilled procedural requirements post-importation but before using the goods, emphasizing the importance of proving the intended use of imported goods for refunds. The judgment clarified the procedural nature of requirements and confirmed the imported goods' coverage under the relevant Notification. Case-Laws Customs Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268010