TMI Blog2018 (7) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... no investigation is made and no statements are recorded. The Essentiality Certificate was not withdrawn by the authority who has issued it. Under these circumstances, demand notice for an extended period only on strength of a letter written by the university to the A.G., Audit party is not sustainable. Appeal allowed - decided in favor of appellant. - C/743/2008-DB - Final Order No. 20925/2018 - Dated:- 9-7-2018 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER And HON BLE SHRI P.ANJANI KUMAR, TECHNICAL MEMBER Mr. Pradyumna For the Appellant Mr. M.Saran, AR For the Respondent ORDER Per : P. Anjani Kumar The appellants have imported 200 Nos of computers vide Bill of Entry No. 486404 dated 05.08.2003 by availing the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein it was held that when the goods had been cleared on the basis of compliance of the prescribed conditions subsequent withdrawal of the facility of withdrawing such certificates would not justify the demand in the absence of any allegation of fraud or collusion. 3. In the instant case also, the certificate was never withdrawn by the Bangalore University. In the instant case, the Commissioner has simply relied upon the letter dated07.04.2006 written by Bangalore University addressed to the A.G., Audit clarifying that the courses offered by the appellants in microbiology or biochemistry did not come under the purview of the agricultural sciences. It is submitted that the clarification has no bearing on the import as the Essentiality C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate issued by the Registrar of Bangalore University. It is seen that vide Circular No. 28/2004-Customs dated 06.04.2004 have put a condition that when Notification No. 51/96-Customs dated 23.07.1996 is availed by privately funded college or educational institution that is not a public funded research institution or not the commercial research institution, the benefit of Notification can be considered on the basis of the Essentiality Certificate issued by the university to which the said college or educational institution is affiliated on case to case‟ basis provided that the said university fallen under the eligible criteria of importers under the said Notification. 8. In the instant case, the Essentiality Certificate has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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