https://www.taxtmi.com/caselaws?id=35269 The court held that the importer was not entitled to claim duty exemption as the Advance Licence had expired at the time of clearance. The Tribunal's decision was overturned, emphasizing that duty exemption eligibility hinges on the validity of the licence at the time of clearance, not at the time of import or shipment. The court underscored the importance of complying with Customs Act provisions and relevant circulars to claim exemptions successfully. en-us Thu, 18 Dec 2008 00:00:00 +0530 Tue, 09 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35269 The court held that the importer was not entitled to claim duty exemption as the Advance Licence had expired at the time of clearance. The Tribunal's decision was overturned, emphasizing that duty exemption eligibility hinges on the validity of the licence at the time of clearance, not at the time of import or shipment. The court underscored the importance of complying with Customs Act provisions and relevant circulars to claim exemptions successfully. Case-Laws Customs Thu, 18 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35269