2023 (11) TMI 877

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..... ards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant s Certificate dated 06.10.2023. The matter is remanded to the adjudicating authority - He is directed to check the veracity of the Certificate and if all other related documents are found to be in order, pass a necessary order allowing the refund claim filed by the appellant. If the refu .....

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..... ess, the demands were confirmed. Being aggrieved, the appellant is before the Tribunal. 2. The Ld. Consultant for the appellant submits that production of Chartered Accountant Certificate is not mandatory and has not been made as a condition precedent under the Notification No. 102/2007-CUS dated 14.09.2007. On account of CBEC Circular No. 06/2008-CUS dated 28.04.2008, the importers were direct .....

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..... ort), Kolkata vide Final Order No. 77055/2019 dated 17.12.2019, wherein on identical issue, the matter was remanded to the adjudicating authority. 3. The Ld.AR for the revenue reiterates the findings of the lower authorities. 4. Heard both sides and perused the documents produced before us. 5. On perusal of records, we find that no ulterior motive of the appellant towards production of th .....

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