Duty Exemption for Power Project Goods Valid Despite Initial Certificate Error; Later Rectification Confirmed Eligibility.

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....Clandestine Removal - Supply of goods against ICB - sub-contractor of the main contractor - When the goods have been found to have been cleared towards the power project under ‘International Competitive Bidding’ which was eligible for duty exemption, the LOI and PO for the supply were addressed to IGP’s HO and there is no allegation of clandestine clearance etc, duty exemption benefit cannot be denied merely because the initial PAC was in the name of Kottivakkam unit and not in the name of Sembakkam unit on the date of clearance when the PAC was also rectified later. - AT....