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2006 (8) TMI 181 - SC - CustomsWhether the Appellant eligible for the exemptions from payment of custom duty in terms of the entries contained in Sl. Nos. 182, 184 and 231 of the notification, dated 28-2-1999? Held that:- The factual events as noticed hereinbefore clearly show that the Appellant's application for grant of essentiality certificate by the Directorate General of Hydrocarbons was not entertained in absence of renewal of the licence. The application was returned only for that purpose. The Appellant filed its application for grant of essentiality certificate within two days from the date of grant of the licence with retrospective effect and then thereafter sent several reminders. The conduct of the Appellant must, therefore, be judged from the factual matrix obtaining therein. We, therefore, are unable to agree with the opinion of the learned Commissioner that the Appellant made any misrepresentation before this Court or that the Directorate General of Hydrocarbons had shown any favour to it. Once it is held that the Ministry of Petroleum had renewed the licence and the Directorate General of Hydrocarbons had issued the essentiality certificate, the conditions precedent for obtaining exemption in terms of the exemption notification stood fully satisfied. Thus we do not agree with the findings of the learned Commissioner, the impugned order cannot be sustained which is set aside accordingly. The appeals are allowed.
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