https://www.taxtmi.com/caselaws?id=348518 The Tribunal ruled in favor of the appellant, holding that non-compliance with procedural conditions under Sl.No.80(B) of Customs Notification No.21/2002-Cus should not negate the eligibility for concessional duty. The decision emphasized the distinction between substantive and procedural requirements, citing relevant case laws to support the interpretation. The Tribunal set aside the Revenue's demand for differential duty, interest, and penalty, granting the appeal with consequential relief, if any, as per law. en-us Mon, 18 Sep 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348518 The Tribunal ruled in favor of the appellant, holding that non-compliance with procedural conditions under Sl.No.80(B) of Customs Notification No.21/2002-Cus should not negate the eligibility for concessional duty. The decision emphasized the distinction between substantive and procedural requirements, citing relevant case laws to support the interpretation. The Tribunal set aside the Revenue's demand for differential duty, interest, and penalty, granting the appeal with consequential relief, if any, as per law. Case-Laws Customs Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348518