Customs

Customs Act, 1962

— Ss. 25(1), 18 and 17 — Exemption Noti. No. 20/99-Cus., Condition 34 and Sl. Nos. 182, 184 and 231 — Essentiality certificate granted belatedly but with retrospective effect — Validity — Such an essentiality certificate, when submitted at the time of final assessment of goods provisionally cleared, held, satisfied the requirement under Condition 34, (2006) 7 SCC 403-A

Customs

Customs Act, 1962

— S. 25(1) — Exemption notifications under — Interpretation of — Such notifications have consistently been construed in a liberal manner — Case-law discussed, (2006) 7 SCC 403-B

Customs

Customs Act, 1962

— S. 25(1) — Exemption Noti. No. 20/99-Cus. Condition 34 — Essentiality certificate — Delayed grant of, when ONGC was not eligible on the date of import — If on facts, suffered from malice on the part of granting authority and was used by the grantee to win its case before Supreme Court — Held, it has to be judged from the factual matrix obtaining in the case — In the present case ONGC applying for renewal of oil exploration licence before its expiry — Renewal delayed — Meanwhile it applying for essentiality certificate but in absence of oil exploration licence, DG, Hydrocarbons returning the application — Licence renewed after a delay of about three years — Immediately thereafter ONGC applying again for essentiality certificate in continuation of its initial application and sending several reminders — DG, Hydrocarbons asking ONGC to resubmit the application in a new format — ONGC complying therewith stating that the application in new format was in continuation of its earlier application — Ultimately, DG, Hydrocarbons issuing essentiality certificate — In such circumstances, although ONGC seeking to support its claim to exemption before Supreme Court on the basis of that essentiality certificate, held, neither ONGC could be said to have made any misrepresentation before Supreme Court nor could DG, Hydrocarbons be said to have shown any favour to ONGC, (2006) 7 SCC 403-C

Customs

Customs Act, 1962

— S. 25(1) — Exemption Notification No. 20/99-Cus. Condition 34 — Oil exploration certificate — Delayed but retrospective renewal of — Effect — In such circumstances, held, the licensee, would be deemed to have been holding a valid licence throughout, (2006) 7 SCC 403-D