1999 (9) TMI 269

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..... [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent. 2. The appellant imported a consignment consisting of two sets of cop winders for extruder containing 132 spindles each. The EPCG licence under which clearance were claimed of these goods, permitted import of two sets of cop winders of 228 spindles each and not 132 spindles each. On this being pointed out .....

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..... ent could do, therefore, is to demand duty on the goods and not invoke the ITC bond, which was executed for the entire value of the goods. 4. The departmental representative has no objection to the matter being sent back but contends that the copy of the amended licence produced in the appeal does not indicate existence of an amendment to cover the goods. It also did not indicate that any amendm .....

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..... ision as to whether the amended licence cover the imported goods in the absence of the licence and consider that this matter should be examined afresh by the adjudicating authority. That authority will also, in addition to examining the validity of the amended licence of the goods already imported, decide, in case he finds the licence is not acceptable, on the other point raised by the appellant, .....

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