https://www.taxtmi.com/caselaws?id=373881 Off Grade Copper Cathode was treated as importable under Advance Authorisation and Notification No. 99/2009-Cus. because a later DGFT clarification specifically permitted the import, defeating the Revenue's objection that the product was outside the relevant norms. The filing requirement for the Aayat Niryat Form with prescribed documents was construed as a condition to be met before shipment, meaning before the first export shipment, not before the first import of raw materials. On that interpretation, the exemption and authorisation-based import were upheld as valid and the Revenue challenge failed. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373881 Off Grade Copper Cathode was treated as importable under Advance Authorisation and Notification No. 99/2009-Cus. because a later DGFT clarification specifically permitted the import, defeating the Revenue's objection that the product was outside the relevant norms. The filing requirement for the Aayat Niryat Form with prescribed documents was construed as a condition to be met before shipment, meaning before the first export shipment, not before the first import of raw materials. On that interpretation, the exemption and authorisation-based import were upheld as valid and the Revenue challenge failed. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373881