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TMI Blog2013 (10) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... lementing Authority. The filing of the writ petition for counter-signing the PIA certificates by the Line Ministry is an issue, which is being agitated unsuccessfully by the petitioner so far and in any case the pendency of the writ petition cannot be a ground to avoid statutory appeal - Decided against assessee. - Writ Tax No. - 896 of 2013 - - - Dated:- 22-10-2013 - Hon'ble Sunil Ambwani And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is appealable under Section 129A of the Customs Act, 1962. 4. It is submitted by Shri R.P. Agarwal, appearing for the petitioner-company that the remedy of appeal would be illusory inasmuch as the question of counter-signing the PIA certificates issued by the Project Implementing Authority, is still pending in the High Court in Civil Misc. Writ Petition No.1055 of 2012. He has relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in arbitrary and illegal manner, refused to counter-sign the certificates issued by the Project Implementing Authority i.e. Respondent No.4 herein, (Hereinafter referred to as the 'PIA Certificates'). The PIA certificates, duly signed by the Project Implementing Authority were submitted by the petitioner for counter-signature of the Respondent no.3 in terms of the relevant exemption notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed. The CESTAT has no power to issue any direction to the Respondent No.3 to countersign PIA Certificates. In the circumstances, the statutory remedy of appeal will be an empty formality and is not an efficacious alternative remedy. It is further submitted that the petitioner has already discharged the demand of custom duty amounting to Rs.19,25,026/- as levied by the Respondent No.1 under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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