M/S Indian Airlines, Air Cargo … vs Commissioner Of Customs, … on 10 September, 2001

ORDER

Shri G.A. Brahma Deva

1. When the matter was called none appeared on behalf of the appellants nor I find any request for adjournment. Further more it was brought to my notice that Indian Airlines being a Govt of India department, clearance is required from the Committee of the Secretaries to proceed with the matter as observed by the Supreme Court in the case of ONGC reported in 1992 (61) ELT 3 as well as in its clarificatory judgement reported in 1994 (70) ELT 45. No clearance has been placed on our record. In view of this position, appeal is dismissed for want of clearance. however, the party is at liberty to apply for revival of appeal as and when clearance is produced.

(Pronounced and dictated in the open court)