9911796707
TMI Blog2013 (11) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... – there is no reason to interfere with the Communication dated 04.08.2010 of the Commissioner of Customs. - C/COD/00567/2010 and C/00394/2010 - FINAL ORDER NO.40454/2013 - Dated:- 26-8-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri Shovendu Banerjee, Adv. For the Respondent : Shri M. Rammohan Rao, JDR JUDGEMENT Per Pradip Kumar Das: The applicant filed this application for condonation of delay 10 days in filing the above appeal. After hearing both sides and on a perusal of records, we find that the reason adduced is sufficient for condoning the delay in filing the appeal. Accordingly, we condone the delay in filing the appeal and allow the COD application. 2. After considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate as recorded in the advance licence. It is submitted that the issue of Import Utilisation Certificate is not relevant with the adjudicating proceeding. He further submits that issue of Import Utilisation Certificate would not cause any prejudice to the department. 5. After hearing both sides and on perusal of the records, we find it appropriate to reproduce the communicated dated 04.08.2010. Subject: Issuance of Import utilization certificate - advance licence no. 210032982/2/17/00 dated 22.03.02 High Court order in W.P. 1080 of 2009 -regarding. ******** Please refer to your legal notice dated 05 11.2008 sent by your counsel Shri Shovendu Banerjee and the order passed by the Hon'ble High court, Chennai W.P.1080 of 2009 dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not examined the issue of Import Utilisation Certificate. The contention of the learned counsel is that issuance of Import Utilisaion Certificate is a subsequent event of the passing of the remand order of the Tribunal. We find that it is appropriate that the appellant should approach to the adjudicating authority in de novo proceeding for issuance of the Import Utilisation Certificate. We do not find any reason to interfere with the Communication dated 04.08.2010 of the Commissioner of Customs. 7. After considering the submissions of both sides, we direct the adjudicating authority to consider the submission of the appellant in respect of issuance of Import Utilisation Certificate as referred to in the Communication dated 04.08.2010, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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