TMI Blog2017 (3) TMI 1809X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Joint Secretary in the Ministry of Defence, whereas in the instant case, the certificate was produced by the appellant, issued by Air-Vice-Marshal in the Air Force Hq. - HELD THAT:- There is no dispute about the authenticity and genuineness of the certificate. Hence, there is no reason to deny the benefit of the exemption notification. The certificate was signed by an officer in the rank of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is that a certificate has to be given by an officer not below the rank of the Joint Secretary in the Ministry of Defence. In instant case, the certificate was produced by the appellant, issued by Air-Vice-Marshal in the Air Force Hq. The appellant filed the appeal before the Commissioner (Appeals) against the assessed Bill of Entry. By the impugned order, the Commissioner (Appeals) rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Wing Commander, Joint Director, Procurement. The relevant portion of the said letter is reproduced below : Annexed to this communication, please find an ink signed a xerox copy CDEC No. Air HQ/ACAS (Proc)/(2011-12)/0004, dated 30 Nov., 2011 duly signed by an officer competent to sign the ibid. The officer is of the rank of Air Vice Marshal (Major General) who in protocol is equal to the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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