Customs exemption granted despite missing prior permission when substantial compliance with notification requirements achieved

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....HC allowed appellant's appeal, quashing the Single Judge's order denying customs exemption under Notification No.153/93/Cus for Software Technology Park imports. Despite Revenue's contention that "prior permission" from Deputy Commissioner of Commercial Taxes was mandatory, HC applied doctrine of substantial compliance, finding appellant had substantially met notification requirements. Court distinguished between procedural versus substantive conditions, noting inter-departmental delays cannot deny legitimate exemption benefits. Appellant had timely applied for permissions, imported telematic equipment within prescribed monetary limits, and utilized goods for 100% export-oriented software development as intended by notification. HC emphasiz.........