https://www.taxtmi.com/highlights?id=51181 Requirement of Registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - whether the requirements are procedural in nature or not - By holding that the Rules of 1996 are only procedural or directory in nature, the learned Tribunal has frustrated the very purpose of Rules 3 and 4 in question by holding that the Assessee is entitled to the exemption for import made on 28.6.2003. en-us Mon, 13 Jan 2020 07:46:34 +0530 Mon, 13 Jan 2020 07:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51181 Requirement of Registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - whether the requirements are procedural in nature or not - By holding that the Rules of 1996 are only procedural or directory in nature, the learned Tribunal has frustrated the very purpose of Rules 3 and 4 in question by holding that the Assessee is entitled to the exemption for import made on 28.6.2003. Highlights Customs Mon, 13 Jan 2020 07:46:34 +0530 https://www.taxtmi.com/highlights?id=51181