1984 (3) TMI 245

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..... appeal passed by the Appellate Collector of Customs, Bombay (S/49-217/76GS dated 28-7-1976 issued on 18-11-1976). The short point relate to giving benefit of Notification No. 109-Cus., dated 20th July, 1976 to the goods imported by the appellants namely Galvanometer and Cup assembly and cleared under the Bill of Entry No. 208/18-7-73. The appellants have stated that the goods are covered by a val .....

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..... ve stated that in accordance with the wording of the Notification, the certificate should be produced at the time of clearance. He, however, stated that the Custom House is not strict in this matter and has been admitting the claims even though the certificates are produced after the clearance. Since the certificates would cover the goods in question and the exemption is applicable, the order of t .....

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