2006 (6) TMI 321

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.... application for restoration of appeal is filed against the Tribunal order dated 28-10-2005 which dismissed the appeal of the appellant for non-prosecution. The reasons given in the application for restoration of appeal are considered and appeal restored and taken up for disposal. 2. The relevant facts that arise for consideration are that the appellants imported capital goods on payment of ....

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....s such was an error, which should not be held against them. 4. The learned DR, on the other hand submits that in order to have a proper check on the movement of duty paying materials, all the clearances to be made to 100% EOU, a procedure under Circular No. 14/98, dated 10-3-98 has to be followed. The appellant is required to give a certificate issued by the Assistant Commissioner incharge o....

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....ate the goods will be allowed clearance under the exemption Notification from Port of Import/Airport/ICD/another EOU/STP/EHTP/unit in EPZ or Bonded Warehouse to the unit. Also on the strength of this bond, the Bond officer will permit goods for job work outside the unit. In case the rewarehousing certificate is not received within 90 days of the issue of the certificate, the Assistant Commissioner....