2007 (1) TMI 446

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....ondent. [Order]. - These are two appeals filed by the Revnue along with the applications. In this case, Export Promotion Council for Handicraft (EPCH) has issued certificates to the Respondent vide condition No. 12(c) of Notification No. 21/2002-Cus., dated 1-3-2002, as amended, after following the information supplied by them recommending for utilisation of duty free import. 2. Notificat....

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....during the preceding financial year; and (c)     the Importer produces a certificate from the Export Promotion Council for Handicrafts certifying the value of exports made during the financial year mentioned in clause (b) above and also the description, value and quantity of the item(s) already imported under this notification during the current financial year. 3. The re....

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....artistic improvement. Such ornamentation must be of a substantial nature and not a mere pretence.' 4. According to the learned SDR, what was exported by the Respondent was ''wooden furniture" and that even when the description of handicraft made by them was struck down by the Customs officials who supervised the export physically, such an action was never contested by the Respondent. It was ....

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...., Government of India had after due verification issued the certificate in question. According to him, instead of challenging the certificates at the appropriate forum, the Respondent have been made to suffer by holding a different view although both these agencies are under the same Governmental umbrella. 6. Having heard both the sides and after perlustration, it appears to us that the enti....