100% EOU - it is now a trite law that the procedural infraction ...
Procedural Lapses Excused for 100% EOUs if Actual Exports Occur; Substantive Benefits Must Not Be Denied.
July 11, 2015
Case Laws Customs HC
100% EOU - it is now a trite law that the procedural infraction of notifications/circulars etc. are to be condoned if exports have really taken place and the law is settled now that substantive benefit cannot be denied for procedural lapses - HC
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