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2010 (4) TMI 185 - CESTAT, AHMEDABADNotification No.43/2002-Cus, dt.19.4.02- The appellant imported 114 MT of the Castor oil seeds claiming benefit of Notification No.43/2002-Cus, dt.19.4.02 (DEEC) against advance licence issued by DGFT for duty free import for the goods specified in the licence. Held that- the appellant could not produce the EODC certificate within time before the lower authorities and without EODC certificate, the lower authorities have confirmed the duty and interest against the appellant. But, as the certificate is on record, I find that it would be appropriate to send the matter back to the original adjudicating authority to verify the same along with relevant records and pass the appropriate order. The appeal is allowed by way of remand.
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