9911796707
TMI Blog2024 (2) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate , for the Appellant Mr. S. Debnath , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant has imported the goods on Project Import basis wherein the goods were classified under CTH980100 and Customs Duty was fully exempted vide Notification No. 12/2012-Cus dated 17/03/2012 as amended from time to time. Proceedings were initiated at the time of fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed on 24th June 2014, they have obtained the Essentiality Certificate, signed by the Secretary, Government of Tripura, wherein clear reference has been made in the earlier Essentiality Certificate issued by the Deputy Secretary. Therefore, the Certificate issued on 24th June 2014 should be taken as ratifying the earlier Certificate and not as a fresh Certificate. He further submits that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic functionaries, noncompliance of such condition, subject to just exception cannot be held to be a condition precedent which would disable it from obtaining the benefit therefrom for all times to come. [Emphasis supplied] 3. In view of these submissions, the Learned Counsel submits that the present Appeal may be allowed. 4. The Learned AR submits that the Appellant has failed to produce proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued by the Deputy Secretary initially and was subsequently ratified by the Secretary, Government of Tripura shows that these goods are required for the Project only. 7. The Hon'ble Supreme Court in the case of CC (Import), Mumbai Vs. Tullow India Operations Ltd, cited supra has held has under:- 35. The essentiality certificate, thus, must be treated to be a proof of the fact that the impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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