https://www.taxtmi.com/caselaws?id=753104 A beneficial customs exemption could not be denied merely because it was not claimed in the Bill of Entry where the conditions of the notification were otherwise satisfied. The imported goods were shown to be of Sri Lankan origin, the origin certificate was on record, and the assessee promptly sought reassessment and refund after clearance. The procedural omission at the time of import did not defeat substantive entitlement to exemption, and denial solely on that ground was unsustainable. en-us Mon, 29 Apr 2024 00:00:00 +0530 Sat, 25 May 2024 08:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753104 A beneficial customs exemption could not be denied merely because it was not claimed in the Bill of Entry where the conditions of the notification were otherwise satisfied. The imported goods were shown to be of Sri Lankan origin, the origin certificate was on record, and the assessee promptly sought reassessment and refund after clearance. The procedural omission at the time of import did not defeat substantive entitlement to exemption, and denial solely on that ground was unsustainable. Case-Laws Customs Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753104