SAFTA exemption entitlement can be claimed belatedly if eligibility is established, and provisional assessments must be reopened for consideration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.....