9911796707
TMI Blog2024 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... - An identical issue came up before this Tribunal in the case of M/S. SKYLARK OFFICE MACHINES VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [ 2023 (11) TMI 877 - CESTAT KOLKATA] , wherein this Tribunal observed On perusal of records, we find that no ulterior motive of the appellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant s Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble, the present confirmed demand against the appellant along with interest and penalty would get set aside. Appeal disposed of by way of remand. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri R. N. Bandyopadhyay , Advocate for the Appellant Shri Ashwini K. Choudhary , Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 directed to submit copies of the Chartered Accountant s Certificate. In this case, the importer trusted the third party to arrange for the Chartered Accountant s Certificate and did not know that the concerned Chartered Accountant had expire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that identical issue came up before this Tribunal in the case of Skylark Office Machines (supra), wherein this Tribunal observed as under:- 5. On perusal of records, we find that no ulterior motive of the appellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant s Certificate dated 06.10.2023. Therefore, following the ratio of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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