https://www.taxtmi.com/caselaws?id=326327 Conditional customs exemption under Notification No. 17/2001-Cus could not be denied merely because the end use certificate was produced late. The imported cables were admittedly put to the intended use, there was no allegation of diversion, and the notification itself contemplated extension of time for furnishing the certificate. Where the evidentiary purpose of the condition was satisfied in fact, absence of a timely request for extension did not justify denial of the exemption. The impugned order was therefore set aside and consequential relief followed. en-us Fri, 19 Feb 2016 00:00:00 +0530 Thu, 17 Nov 2016 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326327 Conditional customs exemption under Notification No. 17/2001-Cus could not be denied merely because the end use certificate was produced late. The imported cables were admittedly put to the intended use, there was no allegation of diversion, and the notification itself contemplated extension of time for furnishing the certificate. Where the evidentiary purpose of the condition was satisfied in fact, absence of a timely request for extension did not justify denial of the exemption. The impugned order was therefore set aside and consequential relief followed. Case-Laws Customs Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326327