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2013 (11) TMI 1037 - CESTAT CHENNAIMaintainability of appeal u/s 129A(1) of Customs Act against Communication made by Commissioner of Customs (Export) - Communication stated that when the case is pending before the Adjudicatory Authority thus the CC had not examined the issue of Import Utilisation certificate – Held that:- The Communication dated 04.08.2010, the Commissioner of Customs (Exports) refused to issue Import Utilisation Certificate as the matter is pending before the adjudicating authority - it is appropriate that the appellant should approach to the adjudicating authority in de novo proceeding for issuance of the Import Utilisation Certificate – there is no reason to interfere with the Communication dated 04.08.2010 of the Commissioner of Customs.
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