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TMI Blog2013 (11) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR JUDGEMENT Per Pradip Kumar Das: The applicant filed this application for condonation of delay 10 days in filing the above appeal. After hearing both sides and on a perusal of records, we find that the reason adduced is sufficient for condoning the delay in filing the appeal. Accordingly, we condone the delay in filing the appeal and allow the COD application. 2. After considering the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the appellant submits that the appellant requested to issue Import Utilisation Certificate against the Advance Licence and by the impugned Communication, it was refused to issue Import Utilisation Certificate and, therefore, it is an order within the meaning of Section 129A(1) of the Act. He further submits that the matter pending before the adjudicating authority is on the allegation of divers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 High Court order in W.P. 1080 of 2009 -regarding. ******** Please refer to your legal notice dated 05 11.2008 sent by your counsel Shri Shovendu Banerjee and the order passed by the Hon'ble High court, Chennai W.P.1080 of 2009 dated 10.02.2010. 2. You had requested for the issuance of the import utilization certificate against the Annual licence bearing 210032982/2/17/00 dated 22.03.2002. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority, it would not be proper for the undersigned to even examine the issue of the import utilization certificate as requested by you, since at this stage it would involve prejudging the issues involved and pending for denovo adjudication. Hence your request in this regard is rejected. 6. We find that by the Communication dated 04.08.2010, the Commissioner of Customs (Exports) refuse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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