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TMI Blog2014 (11) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... nk Aided Project'. By virtue of Exts.P1 to P3 notifications, the petitioner has contended that they are entitled to import plant and machinery with exemption from Customs duty. Based on the import licence obtained by the petitioner, the plant and machinery were imported, undertaking to satisfy the necessary export obligation as per EXIM policy. Admittedly, the petitioner could not satisfy the export obligation on time; by virtue of which, proceedings were pursued by the Customs authorities, leading to Ext.P4 order dated 25.06.2009 demanding the petitioner to satisfy a sum of Rs. 14.08,172/- plus interest . The petitioner challenged the same by way of appeal and after considering the I.A. for stay, Ext.P5 order was passed by the second r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents points out that the remedy of the petitioner, if aggrieved of the condition/interim order passed by the appellate authority/Tribunal is only by way of appeal as provided under Section 35G of the Central Excise Act and not by way of writ petition under Article 226 of the Constitution. Reliance is sought to be placed on the decision rendered by the Apex Court in Raj Kumar Shivhare v. Assistant Director, Directorate of Enforcement which was considered and followed by a Division Bench of the Madras High Court in Metal Weld Electrodes vs. CESTAT, Chennai [(2014 (299) E.L.T. 3 (Mad.)]. Specific reference is made to paragraph 46 of the verdict rendered by the Madras High Court where it has been held that challenge is maintainable even against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of law' is involved in the present case so as to relegate the petitioner to avail the statutory remedy by way of appeal. The emphasis made by the petitioner is with regard to the eligibility of the petitioner to have the benefit of Exts.P1 to P3 Notifications for complete exemption from satisfaction of the customs duty. Reliance is also sought to be placed on the financial position of the petitioner, as reflected from Ext.P12 Balance Sheet and profit and loss accounts. 8. In the appellate order as borne by Ext.P9, it is stated that the petitioner had to produce a certificate with reference to the notifications, but the same was not produced at the time of clearance of the goods before the Customs authorities, which was a mandatory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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