2002 (3) TMI 303

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. Smt. Radha Arun, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellant was working under 100% EOU scheme. They were holding a Customs Private Bonded Warehouse and In Bond Manufacture Licences under Sections 58 and 65 of the Customs Act, 1962 for the manufacture of Diesel Generating Sets. 2. They obtained permission from the Asstt. Commissioner of Customs for int .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 62. 3. We have heard both sides and considered the submissions and find : (a) D.G. sets were admittedly included in the list of goods of Notification 126/94 as S. No. 12 of Annexure I thereto by amendment Notification No. 67/96. They would therefore be eligible under Notification 126/94 only after that date. We find the amendment cannot be read retrospective in operation. However, as 'Capit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es the other conditions. Law on this aspect is very well settled. The orders are therefore required to be set aside on this ground itself. (b) The documents on record admit the position which is not controversial by any party that after permission of the proper officer i.e. Assistant Commissioner of Customs in charge of the consignor appellant herein, the goods were transferred to another bonded .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X