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    <title>2006 (11) TMI 406 - CESTAT, MUMBAI</title>
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    <description>The case involved a dispute over the eligibility of goods for duty exemption under Notification 84/97-Cus, related to imports by M/s. Udhe India Ltd. for M/s. Rashtriya Chemicals &amp;amp; Fertilizers Ltd. The court found that the required counter-signature on the certificate was forged, and the Ministry of Finance was not the designated Line Ministry for certification. ICICI Bank and its officers were held liable for negligence, while Shri Rakesh Yadav was found responsible for forgery and bribery. Pre-deposit of penalties was waived for all parties pending their appeals.</description>
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    <pubDate>Fri, 10 Nov 2006 00:00:00 +0530</pubDate>
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