https://www.taxtmi.com/caselaws?id=44525 The SC dismissed the appeal, holding claimants were not entitled to concessional customs duty where prescribed conditions for relief under entry No. 84.66 were not complied with. The court rejected the argument that the proviso's conditions were merely directory or that statutory concessions should be afforded despite non-compliance caused by administrative lapses. Because no legal foundation existed to grant the reliefs without adherence to the stipulated conditions, the claimants' entitlement to concessional duty at time of clearance was denied. en-us Tue, 29 Apr 1997 00:00:00 +0530 Mon, 13 Oct 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44525 The SC dismissed the appeal, holding claimants were not entitled to concessional customs duty where prescribed conditions for relief under entry No. 84.66 were not complied with. The court rejected the argument that the proviso's conditions were merely directory or that statutory concessions should be afforded despite non-compliance caused by administrative lapses. Because no legal foundation existed to grant the reliefs without adherence to the stipulated conditions, the claimants' entitlement to concessional duty at time of clearance was denied. Case-Laws Customs Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44525