https://www.taxtmi.com/caselaws?id=348000 Where an exemption notification prescribes no time limit for making a claim, the benefit may still be sought after clearance of imported goods if the notification otherwise applies. The article notes that the imported goods were treated as Sri Lankan origin and the importer produced a certificate of origin to support exemption under Notification No. 26/2000-Cus. The governing principle applied was that the statutory benefit cannot be denied solely because it was not claimed at the initial stage; if the notification conditions are satisfied, the exemption should be granted. On that basis, the denial of exemption was set aside in favour of the assessee. en-us Thu, 17 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348000 Where an exemption notification prescribes no time limit for making a claim, the benefit may still be sought after clearance of imported goods if the notification otherwise applies. The article notes that the imported goods were treated as Sri Lankan origin and the importer produced a certificate of origin to support exemption under Notification No. 26/2000-Cus. The governing principle applied was that the statutory benefit cannot be denied solely because it was not claimed at the initial stage; if the notification conditions are satisfied, the exemption should be granted. On that basis, the denial of exemption was set aside in favour of the assessee. Case-Laws Customs Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348000