If it is not within power and control of importer and depends upon acts of other public functionaries, non-compliance of such condition cannot be held to be condition precedent for obtaining benefit – Supreme Court

Fact: Exemption is subject to the production of essential certificate from Director General of Hydro carbons at time of importation of goods as per notification no. 121/99-Cus. ONGC had applied for grant of exemption certificate before the Directorate General of Hydrocarbons in the month of April, 1999. The said essentiality certificate, however, could not be produced before the appropriate authority when importation took place as the same had not thence been granted as a result whereof a provisional clearance of the said tapes was made on 6th September, 1999.

Held: The Supreme Court in this matter has find out in para 30 that “the conditions referred to in Sub-section (1) of Section 25 as regard time when such certificate is to be produced would, thus, mean those which were within the control and power of the importer. If it is not within the power and control of the importer and depends upon the acts of other public functionaries, non-compliance of such condition, subject to just exception cannot be held to be a condition precedent which would disable it from obtaining the benefit therefrom for all times to come”.

To read the complete judgment 2016 Taxo.online 14