2003 (7) TMI 357

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..... [Order per : Archana Wadhwa, Member (J)]. -  We find that the appellant has already deposited an amount of Rs. 5,00,000/- during the pendency of the appeal before Commissioner (Appeals) in terms of the said order passed by him. Accordingly, taking the said deposit as sufficient for the purposes of the provisions of Section 35F of Central Excise Act, 1944, we dispense with the condition of....

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.... durable nature, falling within the First Schedule to the Customs Tariff Act, 1975 (5 of 1975), when imported into India, from, - (a)      the whose of the duty of customs leviable thereon under the said First Schedule; and (b)      the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act; Provided that th....

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.... "13. A notice in this regard was issued to appellant vide office letter dated 3-10-2002, why these certificates should not be rejected as evidence. In reply the appellant has submitted fresh C.P.T. certificates in respect of 168 containers only. These C.P.T. certificates are dated 3-12-2001, 5-12-2001, 6-12-2001, 21-12-2001, 12-12-2001. Besides these, appellant also submitted certificates fr....

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....cepting the certificate issued by Calcutta Port Trust & Steamer Agent on the ground that these evidences were not in existence at the time of expiry of six months period and in terms of the notification the same were required to be submitted within a period of six months. However, we find that the proviso to the notification, as reproduced above is very clear and lays down that the containers have....