Breif Issue :

In ‘Mangalore Chemicals and Fertilizers Limited V. Deputy Commissioner’ – 1991 (SUPREME COURT OF INDIA) Case Number: No.- 3235 of 1991, Date of Judgement/Order: 02/08/1991

“it was held that the procedural infraction of Notification, Circulars etc., are to be condoned if exports have already taken place and the law is settled now that substantive benefit cannot be denied for procedural lapse.”