https://www.taxtmi.com/caselaws?id=96082 The appellant's plea for concessional rate under Notification No. 196/89-Cus. for imported spare parts for oil rigs was rejected due to failure to produce the Essentiality Certificate. Their claim for nil rate clearance under Section 86(2) was also denied, resulting in confirmed duties. The appellant agreed to pre-deposit a specified amount within three months. The case was remanded for re-consideration, requiring proof of deposit and evidence on the foreign-going vessel status. The matter was to proceed in line with natural justice principles, with an emphasis on prompt resolution due to high revenue involvement. en-us Thu, 08 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96082 The appellant's plea for concessional rate under Notification No. 196/89-Cus. for imported spare parts for oil rigs was rejected due to failure to produce the Essentiality Certificate. Their claim for nil rate clearance under Section 86(2) was also denied, resulting in confirmed duties. The appellant agreed to pre-deposit a specified amount within three months. The case was remanded for re-consideration, requiring proof of deposit and evidence on the foreign-going vessel status. The matter was to proceed in line with natural justice principles, with an emphasis on prompt resolution due to high revenue involvement. Case-Laws Customs Thu, 08 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96082