Importer Eligible for Concessional Customs Duty Despite Procedural Lapse; Substantive Conditions Met, Court Rules.

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....Eligibility for Concessional rate of duty - BCD - denial on the ground that goods were cleared without examination under the 'Risk Management System' which was a consequence of the importer not having claimed the benefit of the said exemption - substantive benefit, if otherwise due, should not be denied merely because of minor procedural infractions. - AT....