2020 (10) TMI 644

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..... pugned order in original as well as the judgments cited at the bar, prima facie we are of the view that the adjudicating authority was not justified in discarding the amendments to the Essentiality Certificate; thus imposing customs duty, interest and penalty on the petitioner who is a subcontractor of Oil and Natural Gas Corporation (ONGC), engaged in providing offshore drilling and production se .....

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..... ms (Import-I), Mumbai. 3. Primary contention of Mr. Sridharan is that the adjudicating authority has questioned the action of Director General of Hydrocarbon, Government nilegaonkar 1/3 5-wp-1794.2017.odt of India in making the amendments to the Essentiality Certificate dated 4/11/2013, which is beyond the competence of the adjudicating authority. The same has vitiated the impugned order. In su .....

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..... over. 5. Be that as it may, after having minutely considered the impugned order in original as well as the judgments cited at the bar, prima facie we are of the view that the adjudicating authority was not justified in discarding the amendments to the Essentiality Certificate; thus imposing customs duty, interest and penalty on the petitioner who is a subcontractor of Oil and Natural Gas Corpor .....

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