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TMI Blog2009 (6) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order per : A.K. Srivastava, Member (T)]. This stay petition has been filed by the applicants against the Order-in-Appeal dated 19-12-2008 passed by the Commissioner of Customs (Appeals), Mumbai-I. The Commissioner (Appeals), vide the impugned order, has upheld the Order-in-Original dated 28-4-2008 passed by the Additional Commissioner of Customs, NCH, Mumbai by wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the Directorate General of Hydrocarbons. The lower authorities were of the view that by not re-exporting the goods within the prescribed period (including the extended period) in the Essentiality Certificate issued by the Directorate General of Hydrocarbons, the applicants have violated the condition of the Notification No. 21/2002, dated 1-3-2002 making themselves ineligible to the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the said condition No. 32 nowhere stipulates that the goods in question must be re-exported. As regards the certificate to be obtained from the Director General of Hydrocarbons, clause (c) (i) of condition No. 32 merely required that the certificate must be to the effect that the imported goods were required for petroleum operations under contract signed under the New Exploration Licensing Pol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rector General of Hydrocarbons, the Director General, by letter dated 23-2-2006, acceded to the request for waiver and discontinuance of the stipulation of the condition of re-export in the Essentiality Certificate. Prima facie, we are of the view that so long as the substantive condition of the use of the goods in the petroleum operations specified in the Notification is satisfied, the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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