9911796707
TMI Blog1997 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... he Federal Republic of Germany imported Rollers Press for crushing stones for exhibition at Pragati Maidan, New Delhi. Bill of Entry No. 134 was filed on 25-2-1988. On completion of the required formalities, the goods were cleared. After the fair was over, the goods were not re-exported and the present appellants after obtaining import licence and other requisite permission purchased the said rollers press for crushing stones. The appellants had contended that the rate of duty will be the rate as applicable on the date on which after obtaining requisite permission and licence, they filed the B/E on 29-6-1989 and not the date on which the original B/E was filed on 20-5-1988. In this case, the rate of the customs duty has undergone a change a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were cleared under exemption Notification No. 116/79-Cus., dated 1-6-1979 and exemption was subject to the condition that the goods were required to be re-exported and in case the goods were not re-exported, then the duty was to be leviable at the same rate at which it would have been collected at the point of import but for the exemption Notification. He referred to the Tribunal decision in the case of C.C. v. Ajanta Offset Packaging Ltd. [1991 (56) E.L.T. 771 (Tribunal)] and the Tribunal decision in the case of M/s. Skania Engineers Pvt. Ltd. v. C.C., Bombay [1984 ECR 1074 (CEGAT)]. 4. We have carefully considered the matter. Under Notification No. 116/79-Cus., dated 1-6-1979, the goods which were imported into India in connection wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the condition applicable in the event of failure to re-export the goods imported. The language of the Notification is clear that the duty in the event of failure to re-export will be the same duty which would have been levied when the goods were imported into India and which would have been collected but for the exemption provided in that Notification. 5. It is not a case that the goods were ordered to be warehoused at the point of import. The goods were released to the importers for display. The provisions regarding warehousing are contained in para IX of the Customs Act. In this case, the goods were not entered for warehousing and the sale by the original importers to the appellants was not a clearance of warehoused goods for hom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ruraro S.P.A. shipped Ex Venice machine tools under Bill of Lading dated 29-9-1984 to India for exhibition in India International Trade Fair, 1984 to be held at New Delhi between 14-11-1984 to 27-11-1984. While these machines were on high seas, M/s. Kamal Auto Engineering Works Pvt. Ltd. entered into correspondence with the said suppliers who were sending these goods for exhibition to purchase the same. M/s. Kamal Auto Engineering Works after negotiation entered into contract dated 20-10-1984 for purchases of these goods with foreign suppliers through their Indian agents. We find that the facts in the case of Kamal Auto Engineering Works were different. 9. Ld. DR had referred to the Tribunal decision in the case of C.C. v. Ajanta Offset P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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