KIRLOSKAR OIL ENGINES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) For reasons recorded below we waive pre -deposit of duty of Rs. 3,34,000/ - confirmed as differential duty against the appellant in terms of Section 143 of the Customs Act, 1962 for non -compliance of the conditions of the notification 155/81 -Cus dated 28/05/1981, namely non production of end use certificates and proceed to dispose of the appeal.

(2.) The appellants who have asked for decision on merits state that since the matter is very old the could not obtain the consumption certificate for production before the authorities below but have now obtained the relevant end use certificate and have already forwarded the same to the Dy. Commissioner of Customs. They pray that the matter may be decided after examination of the certificates furnished by them.

(3.) Since the certificates now been produced we set aside the impugned order and remand the case to the jurisdictional Deputy/Assistant Commissioner for fresh decision in the light of the end use certificates stated to have been produced before him by the appellants. He shall pass fresh orders in accordance with law after extending a reasonable opportunity of hearing to the appellant.