9911796707
TMI Blog1998 (7) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... rometer which were despatched by M/s. A.P.V.D. Berg, Netherlands through DHL courier services vide AWB No. 5794362696, dated 16-10-1994 have been detained at IGI Airport vide Detention Receipt No. 27258, dated 15-12-1994 for payment of customs duty amounting to Rs. 8,000/-. The above mentioned spare parts have been sent to them under the UNDP Project but due to lack of communication the vendor had sent these spare parts through courier direct to the Central Soil and Materials Research Station, New Delhi instead of to the Resident Representative of UNDP. As the consignment had come through courier they were asked to pay duty on the same and they had cleared the consignment on payment of duty. The appellant has requested for refund of the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties at CSMRS and the imports are by UNDP (1) Further the goods are even otherwise entitled to be cleared duty free under Notification 229/88. In view of the aforesaid position there is a clear case for refund of the duty paid by the Central soil and Materials Research Station, New Delhi, who were forced to clear the goods on payment of duty." 4. Ld. SDR Shri A.K. Agarwal submits that the provisions of United Nations Privileges and Immunities Act, 1947 do not apply to the imports of United Nations aided projects vide Ministry s Circular No. 79/95, dated 6-7-1995. 4.1 The next ground is even if it is presumed that the provisions of the aforesaid act are applicable to the imports for United Nations aided projects, the requirement of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied the benefit of United Nations Privileges and Immunities Act, 1947. In the absence of Circular No. 79/95, dated 6-7-1995 not having been produced by the Revenue. 7. Apart from the foregoing, we also observed that benefit of Notification No. 229/88, dated 1-8-1988 is clearly applicable to the goods in question. Only objection taken is that these have been received through a courier as a baggage. This thing could be a lacuna, if at all it could be called one , and rectified by the respondents by making an application before the authorities to submitting a bill of entry rather than paying the duty on the goods as baggage. We are, therefore of the view that on the procedural deviation by the respondents, the benefit of Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
