https://www.taxtmi.com/caselaws?id=336052 The exemption under Notification No. 132/94-Cus made production of the prescribed end-use certificate a mandatory condition, not an optional procedural requirement, because the certificate had to confirm that the goods were required for petroleum operations under the relevant contract. The appellate direction to verify the certificate was therefore proper. As the original adjudication was incomplete and the appellate findings had to be considered, the matter was remanded for de novo adjudication by the original authority, with a personal hearing to the importer. en-us Tue, 15 Nov 2016 00:00:00 +0530 Thu, 15 Dec 2016 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336052 The exemption under Notification No. 132/94-Cus made production of the prescribed end-use certificate a mandatory condition, not an optional procedural requirement, because the certificate had to confirm that the goods were required for petroleum operations under the relevant contract. The appellate direction to verify the certificate was therefore proper. As the original adjudication was incomplete and the appellate findings had to be considered, the matter was remanded for de novo adjudication by the original authority, with a personal hearing to the importer. Case-Laws Customs Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336052