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TMI Blog2014 (5) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... the duly authorized officer - In any case assessee had cross-examined Dr. Chandrasekhar during the adjudication proceedings wherein he has clarified the position - At this stage, it cannot be disputed that assessee have not been able to obtain essentiality certificate from the duly authorized officer of DGH - Even the impugned order was passed in 2006 and even at the time of hearing before this Tribunal in 2013, they have not been able to obtain the certificate - In the result, the benefit of Notification 20/99-Cus. cannot be extended to in the absence of the said certificate - Demand of duty is therefore upheld - Penalty u/s 112(a) is set aside – Decided partly in favour of assessee. - C/1206/2006-Mum - Final Order No. A/2116/2013-WZB/C- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 231 of Notification 20/99-Cus., dated 28-2-1999. However, as far as the appellant s claim relating to Serial No. 184 of Notification No. 20/99-Cus., dated 28-2-1999 was concerned, the department s objection relating to getting the requisite certificate after importation was set aside and the matter was remanded to the Commissioner who was to examine the acceptability of the certificates and consequently the availability of the exemption. The appellant did not appeal against the said order of the Tribunal. However, the Revenue filed an appeal against the said order of the Tribunal in the Hon ble Supreme Court. The Hon ble Supreme Court upheld the order of the Tribunal [2005 (189) E.L.T. 401 (S.C.)]. Thereafter, the Commissioner in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified in the corresponding entry in column (5) of the said Table, subject to any of the conditions, specified in the Annexure to this notification, the condition No. of which is mentioned in the corresponding entry in column (6) of the said Table : Provided that nothing contained in this notification shall apply to goods specified against serial Nos. 174, 175, 176, 177, 178 and 179 of the said Table on or after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the Assistant Commissioner of Customs, at the time of importation, the following, namely :- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons, in the Ministry of Petroleum and Natual Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the contract referred to in that clause, and (ii) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen from the above condition that the appellants are required to produce two certificates covered by clause (b)(i) (ii). As far as the certificate under (ii) is concerned, the Commissioner is satisfied from a self-certificate submitted by the appellant. However, the dispute is relating to certificate as mentioned in clause (b)(i). As per the said clause, the appellants are required to produce a certificate from a duly authorized officer of the Directorate General of Hydrocarbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the imported goods are required for petroleum operations referred to in clause (a) and have been imported under the licences referred to in that clause. It appears that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id letter and this was misrepresented by the importer as an essentiality certificate. The learned Advocate for the appellant has not disputed any of the above position except stating that they were not aware who is the authorized officer and the letter given by Dr. Chandrasekhar is the appropriate certificate and that should be accepted by the department. 4. We have considered the rival submissions. The short point to be decided in this case is whether the certificate or letter issued by Dr. Chandrasekhar can be considered as the certificate issued by a duly authorized officer of the DGH as the essentiality certificate. We note that the appellants themselves have addressed their application to Shri Chug who was the authorized officer at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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