1997 (2) TMI 259 - AT - Customs

Summary

The appeal was against an order rejecting a refund claim for exemption on imported goods. The appellants cleared the goods by paying normal duty but later claimed exemption under Notification No. 155/86. The claim was rejected for lack of a required certificate. The appellants argued that they had applied for the certificate before the goods arrived, citing relevant court judgments. The Tribunal held that if the substantive condition of the notification was met, a certificate could be submitted subsequently. The Tribunal set aside the order and remanded the matter for further examination by the Assistant Collector.