9911796707
TMI Blog1983 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. - Appeal under Section 129A of the Customs Act, 1962, praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the respondent contained in his order No. S 8/382/82 Gr. I, dated 11-1-1983 with consequential relief. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri N.S. Venk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material. The party holds a certificate from the Department of Industries and Commerce indicating that his is a small scale industrial unit registered with the Directorate. The certificate is dated 2-12-1982. The Collector, by implication, felt that this does not indicate that the appellant was an actual user at the time of shipment of the goods or their clearance. 4. Before us the repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate authority, he argues, the registration itself is of doubtful validity. 6. The requirements of the O.G.L. are clear. The importer has to register the contract with the Textile Commissioner prior to importation and at the time of clearance, he should produce a certificate from the appropriate authority that his is an industrial unit. Paragraph 19 of Appendix 10, as it is worded, canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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