2007 (6) TMI 78

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Order No. A-1150/Kol/2007 - Dated:- 7-6-2007 - [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. We find that the appellants have filed a Miscellaneous Application for rectification of the Stay Order dated 22-5-06. The learned Advocate fairly states that he appeared in that case at the time of hearing of the Stay Petition, but did not plead the ground of limitation whi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... defective and damaged, filed necessary declaration in respect of the same and took credit of the Additional Duty of Customs. He, further, states that the duty paying documents were defaced by the Jurisdictional Officers and after these bricks were put through a process of manufacture, the final products were cleared on payment of appropriate duty. He states that in the process of manufacture, ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e any goods and there was no indication on the related invoices that the goods imported and received were defective or damaged, the appellants were not eligible to take any credit at all and by taking credit, they had obtained financial accommodation for a period of time till the goods were cleared on payment of duty, which is not permissible under the law. 5. After hearing both sides and perusa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X