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2015 (6) TMI 221 - SC - CustomsEligibility criteria as per Notification 65/88, dated 1-3-1988 & Notification No. 118/86, dated 7-2-1986 - Seeking direction to Commissioner to do needful within a stipulated time - Held that:- In our considered opinion, the submission made by Mr. Shridharan is absolutely fair and we accept the same and accordingly, it is directed that the concerned Commissioner shall consider the direction issued by the Tribunal in the backdrop of the Notification which we have reproduced hereinabove within a period of three months after affording an adequate opportunity of hearing to the appellant. We may hasten to add that for availing an opportunity of hearing before the Commissioner, the assessee-appellant shall deposit 40% ad valorem if the same has not been realised from him. We have not addressed to any aspect, namely, the applicability of Notification or modification of rate of interest. - Appeal accordingly disposed of.
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