2001 (11) TMI 632

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....r and S.K. Dhar, Advocates, for the Appellant. Shri A.K. Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the Stay Petition is for dispensing with the condition of predeposit of the duty amount of Rs. 7,07,77,168.00 (Rupees seven crore seven lakh seventy-seven thousand one hundred and sixty-eight) and an equivalent amount of personal penalty impos....

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....y in the Ministry of Administration concerned with the said institution to the effect that the import of the goods in respect of which exemption is claimed, is essential for research and the imported goods shall be used only for such purposes by the said institution and such institution is not engaged in any commercial activity. He submits that they produced the certificate as envisaged by the not....

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.... 2. Assailing the above observations of the adjudicating authority, learned Advocate, Shri Gupta submits that the certificates having been issued by the appropriate authority, it was not for the Customs to doubt the correctness of the same and to arrive at independent findings. He also submits that subsequent to the present case, the Customs Authorities have accepted the identical certifica....

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.... are not correct inasmuch as the same have been obtained by misleading the Ministry of Surface Transport. We are afraid that the above reasoning of the Commissioner for rejecting the certificates produced by the applicant/appellant is not correct, inasmuch as it is not for the Customs Authorities to decide upon the correctness or otherwise of the certificates in question. If the authorities were h....