Home Case Index All Cases Customs Customs + AT Customs - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 365 - CESTAT, BANGALOREAppeal to Commissioner (Appeals) – Appealable order – Advance licence – Export obligation completed - appellant had taken 12 Advance licences against which they imported duty free machinery and machinery parts - 12 Advance Licences, they have completed Export Obligation and have received Export Obligation Discharge Certificate (EODC) - letter dated 16-6-2009 is shutting away the appellant's claim of EODC and casts a liability, it would be correct in law to hold that the letter dated 16-6-2009 can be considered as an Order, and appeal has been filed within time against this letter before the learned Commissioner (Appeals) - set aside the impugned order and remand the matter back to the learned Commissioner (Appeals) to re-consider the issue as an appeal and pass a speaking order – Appeal allowed
|