https://www.taxtmi.com/caselaws?id=393624 Telecom cables imported for telecommunications were not eligible for exemption under Sl. No. 28, as that claim had already been rejected in the appellant's own case. The Tribunal nevertheless applied the principle of substantial compliance and held that exemption under Sl. No. 33 could not be denied merely for non-compliance with the concessional import procedure, because the appellant had pursued the other entry and substantively satisfied the alternative exemption. The demand, interest and penalties were set aside. en-us Mon, 17 Feb 2020 00:00:00 +0530 Fri, 20 Mar 2020 12:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393624 Telecom cables imported for telecommunications were not eligible for exemption under Sl. No. 28, as that claim had already been rejected in the appellant's own case. The Tribunal nevertheless applied the principle of substantial compliance and held that exemption under Sl. No. 33 could not be denied merely for non-compliance with the concessional import procedure, because the appellant had pursued the other entry and substantively satisfied the alternative exemption. The demand, interest and penalties were set aside. Case-Laws Customs Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393624