https://www.taxtmi.com/caselaws?id=198841 Customs authorities cannot deny the benefit of Notification No. 21/2002-Cus. merely on a bare objection that exported goods are not handicrafts when the Export Promotion Council of Handicrafts has issued a certificate treating them as such. The Tribunal noted that the Revenue did not challenge the certificate before the issuing authority and produced no substantial contrary evidence, while the applicable Board circular required such certificates to be ordinarily accepted unless rejected after discussion with the issuing authority. On those facts, and consistent with earlier similar decisions, the denial of exemption was held unsustainable and the exporter was entitled to the notification benefit. en-us Mon, 21 Nov 2016 00:00:00 +0530 Sat, 10 Feb 2018 07:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198841 Customs authorities cannot deny the benefit of Notification No. 21/2002-Cus. merely on a bare objection that exported goods are not handicrafts when the Export Promotion Council of Handicrafts has issued a certificate treating them as such. The Tribunal noted that the Revenue did not challenge the certificate before the issuing authority and produced no substantial contrary evidence, while the applicable Board circular required such certificates to be ordinarily accepted unless rejected after discussion with the issuing authority. On those facts, and consistent with earlier similar decisions, the denial of exemption was held unsustainable and the exporter was entitled to the notification benefit. Case-Laws Customs Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198841