9911796707
TMI Blog2001 (3) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 196/89-Cus., dated 30-6-1989 with regard to the imported item described in the Bill of Entry as Spare Parts for Oil rigs. The appellants in order to seek the concessional rate are required in terms of the Notification to produce Essentiality Certificate from Director-General of Hydro Carbons, Govt. of India, Ministry of Petroleum. When the matter was agitated, the appellants had not produced the Essentiality Certificate and therefore their plea for concessional rate under the said Notification was not accepted. They also pleaded for the benefit under Section 86(2) read with Section 87 for Nil rate clearance for the reason that the item will be utilised in a foreign going vessel. This plea was not accepted by both the authorities and as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the belated production of Essentiality Certificate is only a procedural lapse and it cannot take away the substantive benefit which is required to be extended under a Notification. He points out that this judgment has been delivered after taking into consideration 18 judgments noted therein. He further submits that a direction be given to the authorities to first re-consider their plea for nil rate of duty claimed under Section 87 of the Customs Act in the light of the Bombay High Court s judgment rendered in the case of Amer Ship Management Pvt. Ltd. v. UOI [1996 (86) E.L.T. 15 (Bom.)]. Only thereafter the authority should consider their plea for concessional rate as claimed under Notification No. 196/89-Cus. 3. Ld. DR Shri Sudarsan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced, it follows that in terms of the judgment rendered in the case of S.K.F. Bearings Pvt. Ltd. v. C.C.E., Bombay, the matter has to go back to the original authority for re-consideration with regard to the claim of the benefit of Notification referred to. However, the appellants admit that if the benefit of the Notification is extended, still they will be liable to pay Rs. 17,12.000/- in the matter. We have considered the prayer of the appellants to pre-deposit this amount if three months time is granted. We accept the plea and direct the appellants to pre- deposit Rs. 17,12,000/- (Rupees Seventeen lakhs twelve thousand only) within three months from the date of receipt of this order. The appellants shall produce proof of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions and appeals are taken up and disposed of by way of remand with a direction that appellants in both the matters together shall pre-deposit Rs. 17,12,000/- (Rupees seventeen lakhs twelve thousand only) and produce the proof of their deposit before the original authority. The original authority on verification of the deposits made shall take up the matter for de novo consideration and decide the case after observing the principles of natural justice. The appellants shall proceed with the case in the light of the findings recorded supra. 7. At this stage, both sides seek for a direction to the original authority to decide the matter expeditiously as the Revenue involvement is very high in the matter. The prayer is accepted. The original ..... X X X X Extracts X X X X X X X X Extracts X X X X
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