TMI Blog2003 (5) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of notification 148/94 on the ground that the importers failed to submit the Distribution Certificate from State Governments/District authorities. 2. Aggrieved with the above order this appeal along with stay application has been filed. The stay petition was taken up for disposal and vide order dated 17-5-2002 the impugned order was stayed with some specific directions to the appellants as well as the department, It would therefore, be appropriate to reproduce the operative portion of the Stay Order :- "However, it will be in the fitness of things that during the stay period positive action is taken to facilitate the final disposal of the appeal. I, therefore, grant stay of the impugned order dated 27-8-2001. The appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the imports made in 1993-1995 further delay would only be travesty of justice. The appeal was therefore, taken up for final disposal. 4. S/Shri S.N. Kantawala, Advocate, B.R. Maniar and D.R, Veziran appeared for personal hearing on 20-3-2003. They stated that there were clear directions in the Stay Order dated 17-5-2002 for returning the original certificates to the appellants for rectification by way of obtaining signature of the Dy. Commissioner or his authorised officers. A time limit was also provided. However, despite their repeated request to the concerned officers, they were not provided any such certificate to enable them to do the needful as per the directions of the Stay Order. Since, there was no cooperation fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that certain distribution certificates were not signed by the proper officer and as early as 1995, the Collector Customs, Mumbai vide his letter F. No. S/6-Gift-70 & 95/92 (IE), dated 8-3-95 had informed the appellants that "Nevertheless, the Assistant Collector of the Group concerned has been directed to accept the distribution certificates issued by the Deputy Collector and the District Special Welfare Officer except those issued by Sarpanch and Talati. Such certificates are being returned herewith for counter-signature/verification and signature by proper officer i.e. the District Collector/Executive Magistrate ex. Mamlatdars, Assistant Collectors and Deputy Collectors. 7. However, it is submitted by the appellants that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|