2014 (3) TMI 995

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....ondent. ORDER Precise question in this appeal is whether pre-condition of import prescribed by column 3 of S. No. 4 of Notification No. 13/2010, dated 19-2-2010 shall be satisfied if a certificate as prescribed in terms of para (b) of amended Notification No. 84/2010, dated 27-8-2010 is furnished by the importer at the time of import. 2. Learned Counsel says that the goods in question were....

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....p;Revenue on the other hand says that adjudication order was properly passed when the appellant failed to provide certificate as prescribed by Notification No. 13/2010, dated 19-2-2010. It is also further grievance of the Revenue that all the allegations in the show cause notice as to the IEC code, furnishing of undertaking, and authority issuing certificate are in dispute for which levy of duty a....