https://www.taxtmi.com/caselaws?id=778930 HC dismissed the appeal and upheld the majority award of the Arbitral Tribunal, holding there was no illegality in denying reimbursement of customs duty to the contractor. The employer failed to produce required exemption certificates in time and issued them belatedly after import, so statutory provisions barred retrospective exemption. The Tribunal and Single Judge reasonably concluded the contractor could not be saddled with the duty; the well-reasoned award was affirmed and the appeal dismissed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778930 HC dismissed the appeal and upheld the majority award of the Arbitral Tribunal, holding there was no illegality in denying reimbursement of customs duty to the contractor. The employer failed to produce required exemption certificates in time and issued them belatedly after import, so statutory provisions barred retrospective exemption. The Tribunal and Single Judge reasonably concluded the contractor could not be saddled with the duty; the well-reasoned award was affirmed and the appeal dismissed. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778930