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Issues:
- Admission of additional evidence at the appellate stage - Interpretation of Notification No. 179/80-Cus. - Requirement of essentiality certificate for availing exemption - Verification of genuineness of certificates - Remand to Assistant Collector for further examination Admission of Additional Evidence: The appellants filed 28 appeals challenging orders by the Collector of Customs, seeking permission to admit additional evidence at the appellate stage. The consultant for the appellants explained that administrative difficulties led to the delay in submitting essentiality certificates and consumption certificates. The consultant argued that the Tribunal should exercise discretion and admit the documents. The JDR for the respondent had no objection to the admission but emphasized the need to verify the genuineness of the documents. The Tribunal, after hearing both sides, admitted the additional evidence, considering the appellants were prevented by sufficient cause from submitting the documents earlier. Interpretation of Notification No. 179/80-Cus.: The consultant argued that the appellants were entitled to the benefit of Notification No. 179/80-Cus. and its subsequent amendments. He requested the Tribunal to grant the benefit based on previous judgments. The JDR contended that the department must confirm the existence of the essentiality certificate at the time of importation before extending the benefit of the notification. The Tribunal acknowledged the arguments presented by both sides. Requirement of Essentiality Certificate: The Tribunal emphasized the importance of verifying the existence of the essentiality certificate at the time of importation before granting any exemption. Referring to a Supreme Court case, the Tribunal highlighted the necessity of fulfilling conditions for availing exemptions under customs notifications. It was noted that there was no evidence on record to establish the genuineness of the certificates, prompting the need for verification. Verification of Genuineness of Certificates: Considering the lack of evidence to ascertain the genuineness of the certificates, the Tribunal accepted the JDR's plea to verify their existence and authenticity. Citing a previous judgment, the Tribunal viewed non-production of the essentiality certificate as a procedural failure rather than a substantial lapse, leading to the decision not to reject the certificate outright. Remand to Assistant Collector for Further Examination: In light of the discussions and considerations, the Tribunal set aside the impugned orders and remanded the matters to the Assistant Collector for verification of the essentiality certificate's existence at the time of importation. The Assistant Collector was directed to ensure the genuineness of both the essentiality and consumption certificates, observe principles of natural justice, and provide an opportunity for a personal hearing in all 28 appeals, allowing them by way of remand for statistical purposes.
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