2011 (6) TMI 32

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..... the appellants could not produce the registration Certificate within six months time allowed is genuine and is attributable to delay in issuing the registration Certificate by the concerned Ministry of Environment and Forest - the appellants had applied for the Certificate itself - Essentiality Certificate produced subsequent to clearance had been accepted, held that the stipulation regarding reg .....

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..... stration Certificate was submitted by the appellants on 01.12.2005, but the Ministry of Environment & Forest issued it only on 11.05.2007. He also states that the impugned goods were allowed clearance by the customs authorities provisionally with the stipulation that the necessary Certificate would be produced within six months, however, they could not produce the same due to delay in issue of the .....

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..... h has not been done by the appellants and hence he supports the impugned order. 4. After hearing both sides and perusal of case records and the cited decisions, I find that the Customs authorities themselves had assessed the impugned goods provisionally on execution of a bond binding them that they should produce the necessary Certificate within six months as stated by both sides. The reason why .....

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