9911796707
TMI Blog2000 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... i, JDR, for the Appellant. Shri H.R. Shetty, Advocate, for the Respondent. [Order]. These are two appeals filed by the Revenue against the common impugned order dated 21-6-1999 passed by the Commissioner of Customs (Appeals), Chandigarh. 2. Facts of the case in brief are that appellant Shri Noor Mohd. during gulf war came to India from Kuwait on 30-12-1990. He imported one car Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty on appellant No. 1 and 2. Aggrieved by the said order the party has filed an appeal. 2. On considering the facts and circumstances, the Commissioner (Appeals) decided the appeal in favour of the party observing that "I have considered the matter. It is apparent that the person left Iraq in distress, during Gulf war and travelled by road till the Attari Border in India by force of circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale. Moreover, the car was physically present for inspection by the Customs authorities of the jurisdiction". 3. Arguing for the Revenue Shri R.D. Negi, ld. JDR submitted that to avail the benefit of Notification No. 258/90 the conditions therein are to be fulfilled. In the instant case neither the party has produced the CCP within the stipulated time nor complied with the other conditions ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it amounts to part with and accordingly the party is not entitled to benefit of exemption in terms of Notification No. 258/90-Customs, dated 23-10-1990. 4. On a careful consideration of the submissions made by both the sides and perusal of the records, I find that execution of GPA in favour of the second appellant does not amount to sale or part with. I find that the point at issue has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
