https://www.taxtmi.com/caselaws?id=331415 Where a competent authority had certified compliance with the exemption conditions and supporting records confirmed export of handicraft goods, the notification requirements were treated as substantially fulfilled. The customs department could not deny duty exemption merely by disputing the genuineness or authenticity of those certificates, and the earlier decision cited on a different notification was held distinguishable. On that basis, the denial of exemption was unsustainable and the appeal was allowed. en-us Wed, 15 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331415 Where a competent authority had certified compliance with the exemption conditions and supporting records confirmed export of handicraft goods, the notification requirements were treated as substantially fulfilled. The customs department could not deny duty exemption merely by disputing the genuineness or authenticity of those certificates, and the earlier decision cited on a different notification was held distinguishable. On that basis, the denial of exemption was unsustainable and the appeal was allowed. Case-Laws Customs Wed, 15 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331415