2011 (6) TMI 612

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.... (i)      Not Manufactured in India Certificate (NMIC) issued by Department of Science and Technology GOI. (ii)    Duty Exemption Certificate (DEC) issued by the Administrative Ministry in charge of the Research Institution. 2. The Custom House Agent had given an endorsement on the Bill of Entry to the effect that "NMIC and DEC will be produced within four months since applied for and not yet received". 3. According to the Appellant they had DEC No. 7/8/874/9244, dated 23-10-1987 with them at the time of filing Bill of Entry and this was produced before the Customs department. However they agree that they did not have NMIC certificate on the date of filing of the Bill of Entry. To a....

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.... such period as the Assistant Collector of Customs may on sufficient cause being shown, allow in each case. In this case, it is clear that the required certificate was not produced at the time of clearance. It is also clear that the Asstt. Collector's (Customs) permission to produce the required certificate which (sic) such time as allowed as not obtained. I find that mere mention in the bill of entry that the certificate is being obtained and shall be produced within four months does not amount to permission of the Asstt. Collector as stipulated in the proviso (i) of the Notification No. 71/81-Cus. Therefore, I find no merits in the appellant's contentions and I reject the appeal." 5.  Obviously the Order-in-Appeal is passed wit....

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....ing in Order-in-Original, the only issue to be decided was whether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the certificates produced within a short time after import. This issue is already decided by the Tribunal in the following cases : (i)      CC v. OEN India Ltd. - 2006 (202) E.L.T. 836 (Tri. - Bang.) (ii)    Dock Ltd. v. CC - 2006 (202) E.L.T. 706 (Tri. - Mumbai) 11. The argument that decision of the Apex Court in the case of Priya Blue Industries Ltd. - 2004 (172) E.L.T. 145 (S.C.) will apply to such situation was raised by ld. DR in the case of OEN India Ltd. But the Tribunal gave a d....