https://www.taxtmi.com/caselaws?id=345588 Rejection of NOC for Chapter 3 export benefits was found unjustified where the shipping bills omitted the intent declaration during the transition period. The omission was treated as procedural, not substantive, because the exporter remained under the EOU regime until the final exit order was issued, and that administrative delay could not prejudice entitlement. Where the substantive conditions for the benefit are otherwise met, failure to comply with a procedural declaration requirement cannot by itself defeat the claim. The appeal was allowed. en-us Mon, 15 May 2017 00:00:00 +0530 Sat, 22 Jul 2017 08:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345588 Rejection of NOC for Chapter 3 export benefits was found unjustified where the shipping bills omitted the intent declaration during the transition period. The omission was treated as procedural, not substantive, because the exporter remained under the EOU regime until the final exit order was issued, and that administrative delay could not prejudice entitlement. Where the substantive conditions for the benefit are otherwise met, failure to comply with a procedural declaration requirement cannot by itself defeat the claim. The appeal was allowed. Case-Laws Customs Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345588