https://www.taxtmi.com/caselaws?id=54394 Non-production of a Duty Exemption Certificate at the time of clearance was treated as a procedural lapse, not a substantive bar to exemption. The imported capital goods satisfied the exemption notification's core conditions, and the certificate was later produced from the competent authority. That later production amounted to substantial compliance, so the delayed filing did not defeat the exemption claim or the refund entitlement. en-us Wed, 09 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 18:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54394 Non-production of a Duty Exemption Certificate at the time of clearance was treated as a procedural lapse, not a substantive bar to exemption. The imported capital goods satisfied the exemption notification's core conditions, and the certificate was later produced from the competent authority. That later production amounted to substantial compliance, so the delayed filing did not defeat the exemption claim or the refund entitlement. Case-Laws Customs Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54394