https://www.taxtmi.com/caselaws?id=42766 Decision concerns entitlement to a duty exemption on imported chemicals under a notification dated 1 March 1968: the administrative authorities had a mandatory duty to grant the exemption once the conditions in paragraph 2 of the notification were complied with, and lacked jurisdiction to question or reinterpret certificates produced by the applicants; refusal without material or affidavit evidence was erroneous. The impugned refusal was set aside and the petition allowed because no disputed facts prevented a conclusive legal determination that the statutory conditions for exemption had been satisfied. en-us Tue, 17 Jun 1975 00:00:00 +0530 Wed, 21 Jan 2026 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42766 Decision concerns entitlement to a duty exemption on imported chemicals under a notification dated 1 March 1968: the administrative authorities had a mandatory duty to grant the exemption once the conditions in paragraph 2 of the notification were complied with, and lacked jurisdiction to question or reinterpret certificates produced by the applicants; refusal without material or affidavit evidence was erroneous. The impugned refusal was set aside and the petition allowed because no disputed facts prevented a conclusive legal determination that the statutory conditions for exemption had been satisfied. Case-Laws Customs Tue, 17 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42766