https://www.taxtmi.com/caselaws?id=773866 The HC quashed a Single Judge order denying customs exemption under Notification No.153/93/Cus for software technology park imports. The appellant imported telematic equipment for software export but was denied exemption due to lack of "prior permission" from Deputy Commissioner of Commercial Taxes, despite timely renewal application. The HC applied the doctrine of substantial compliance, noting the appellant met all substantive requirements - goods were used for intended export purposes, monetary limits were satisfied, and applications were properly filed. The court distinguished between procedural and substantive conditions, holding that technical non-compliance due to inter-departmental delays cannot defeat exemption benefits meant to encourage exports and foreign exchange earnings. en-us Tue, 15 Apr 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773866 The HC quashed a Single Judge order denying customs exemption under Notification No.153/93/Cus for software technology park imports. The appellant imported telematic equipment for software export but was denied exemption due to lack of "prior permission" from Deputy Commissioner of Commercial Taxes, despite timely renewal application. The HC applied the doctrine of substantial compliance, noting the appellant met all substantive requirements - goods were used for intended export purposes, monetary limits were satisfied, and applications were properly filed. The court distinguished between procedural and substantive conditions, holding that technical non-compliance due to inter-departmental delays cannot defeat exemption benefits meant to encourage exports and foreign exchange earnings. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773866