TMI Blog2020 (3) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... d certified compliance when it ought to have been done by the Deputy Commissioner/Assistant Commissioner. Therefore, this alleged compliance with the condition was suspect before the tribunal. This is indicative of foul play - This Court is not empowered to reappraise these facts in this jurisdiction. There is no perversity in such finding. It is a plausible one. Appeal dismissed. - CUSTA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat all the conditions in the notification had been theoretically fulfilled by his client. But at paragraph 9 of the judgment of the tribunal it has found the initial cartons were destroyed and for changing the cartons the appellants should have brought this fact to the notice of the department during the re-processing, I find that the changing of the cartons had taken place in the presence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion at the higher level has been mandated by the notification to thwart the misuse of the notification and non-compliance with the same is bound to result in denial of the benefit of the notification . According to the tribunal, the preventive officer had certified compliance when it ought to have been done by the Deputy Commissioner/Assistant Commissioner. Therefore, this alleged compliance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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