https://www.taxtmi.com/caselaws?id=355538 A conditional import concession under Notification No. 97/2004 was unavailable where the importer failed to produce the Export Obligation Discharge Certificate and did not prove fulfilment of the export obligation within the prescribed period. The exemption depended on strict compliance with the notification's conditions, and absence of documentary proof of discharge meant the concessional benefit could not be sustained. On that basis, the duty and interest demand was upheld. The stated principle is that when an exemption or concessional import benefit is expressly conditional, non-production of the discharge certificate and failure to establish compliance with the export obligation disentitle the importer to the benefit. en-us Fri, 29 Dec 2017 00:00:00 +0530 Sat, 02 Mar 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355538 A conditional import concession under Notification No. 97/2004 was unavailable where the importer failed to produce the Export Obligation Discharge Certificate and did not prove fulfilment of the export obligation within the prescribed period. The exemption depended on strict compliance with the notification's conditions, and absence of documentary proof of discharge meant the concessional benefit could not be sustained. On that basis, the duty and interest demand was upheld. The stated principle is that when an exemption or concessional import benefit is expressly conditional, non-production of the discharge certificate and failure to establish compliance with the export obligation disentitle the importer to the benefit. Case-Laws Customs Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355538