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2016 (4) TMI 1022 - DELHI HIGH COURT

2016 (4) TMI 1022 - DELHI HIGH COURT - TMI - Validity of impugned order - EODC Certificate not been placed before the Commissioner because of non-receipt from the DGFT - Petitioner submitted that now he has received the EODC Certificate - Held that:- the impugned order is set aside and matter is remitted back to the original adjudicating authority for examining the matter afresh after taking into consideration the EODC Certificate which has now been obtained by the petitioner. The Adjudicating O .....

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d against the Order-in-Appeal No.CC(A) CUS/D-II/ICD/533/2015. The reason why the Commissioner of Customs (Appeals) upheld the Order-in-Original, which was impugned before him, was that even at the time of hearing, the EODC Certificate had not been placed by the petitioner before the said Commissioner. This was because the EODC Certificate had not been received from DGFT. As pointed out on the previous occasion, the learned counsel for the petitioner submits that now the petitioner has received t .....

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