SNG PHOTO COMPANY LTD Vs. COMMR. OF CUS.

JUDGEMENT

(1.) THE subject stay application prays for waiver of pre -deposit and stay of recovery of Rs. 12,80,990/ - demanded as duty for non -production of end use certificate of the imported goods cleared under bond. The adjudicating authority confirmed the aforesaid demand for non -production of the said document despite a final notice dated 14 -11 -1996. The lower appellate authority has dismissed the appeal of the appellants herein before it on the ground of non -deposit of the aforesaid duty pending appeal in terms of Section 129E of the Customs Act.

(2.) LEARNED advocate submits that the end use certificate was submitted as far back as 1992. They did not receive the final notice dated 14 -11 -1996 at all, as mentioned in the order in original which is nothing but a stereo type of order with certain blanks having been filled. He also submits that soon after the receipt of the order in original through the concerned clearing agent they submitted all the relevant documents immediately vide their letter dated 22 -4 -1997 directly to the concerned Assistant Commissioner.

(3.) HE also submits that the lower appellate authority dismissed the appeal without giving any opportunity of personal hearing, without passing any speaking order and taking into account the various documents submitted by their letter dated 22 -4 -1997. Therefore, the impugned order is bad and the adjudicating authority has also not applied its mind to the documents submitted subsequently on 22 -4 -1997. He, therefore, prays that the matter may be remanded to the adjudicating authority for fresh adjudication taking into account the various documents including the end use certificate given by the clearing agent.