https://www.taxtmi.com/caselaws?id=40896 An exemption based on actual user of imported goods can be supported by proof produced at a later stage, because an end use certificate is evidence of use rather than the source of the refund right. Belated production of the certificate, where delay is bona fide and beyond the importer's control, should not by itself defeat the claim. A prior bond at the time of import is treated as a procedural safeguard and not an indispensable condition precedent when full duty has been paid and refund is later claimed on proof of actual user. The refund claim must therefore be examined on the basis of the evidence of use. en-us Mon, 10 Mar 1980 00:00:00 +0530 Sat, 15 May 2010 16:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40896 An exemption based on actual user of imported goods can be supported by proof produced at a later stage, because an end use certificate is evidence of use rather than the source of the refund right. Belated production of the certificate, where delay is bona fide and beyond the importer's control, should not by itself defeat the claim. A prior bond at the time of import is treated as a procedural safeguard and not an indispensable condition precedent when full duty has been paid and refund is later claimed on proof of actual user. The refund claim must therefore be examined on the basis of the evidence of use. Case-Laws Customs Mon, 10 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40896