TMI Blog2014 (3) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the importer at the time of import - Held that:- subsequent Notification No. 84/2010, dated 27-8-2010 which is in continuation of Notification No. 13/2010, dated 19-2-2010 and as per preamble of former that does not make subsequent notification to be an alien. Production of certificate from proper authority was mandatory condition of the notification dated 19-2-2010. Subsequent notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-condition of import prescribed by column 3 of S. No. 4 of Notification No. 13/2010, dated 19-2-2010 shall be satisfied if a certificate as prescribed in terms of para (b) of amended Notification No. 84/2010, dated 27-8-2010 is furnished by the importer at the time of import. 2. Learned Counsel says that the goods in question were imported for use in the Commonwealth Games and all conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly passed when the appellant failed to provide certificate as prescribed by Notification No. 13/2010, dated 19-2-2010. It is also further grievance of the Revenue that all the allegations in the show cause notice as to the IEC code, furnishing of undertaking, and authority issuing certificate are in dispute for which levy of duty and penalty was justified and reasonable. 4. Prima facie it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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