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<h1>Importer's Appeal Granted Due to Lack of Opportunity for Hearing; End-Use Certificate to be Reconsidered</h1> <h3>GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD. Versus CC., NHAVA SHEVA</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal due to lack of opportunity for the importer to be heard. The Assistant Commissioner was directed ... Appeal - Stay The Appellate Tribunal CEGAT, Mumbai allowed the appeal as the order was not maintainable due to lack of opportunity for the importer to be heard. The Assistant Commissioner was directed to consider the acceptability of the end use certificate for the imported goods.