2004 (9) TMI 444

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..... espondent. [Order per : Jyoti Balasundaram, Vice-President]. A duty demand of Rs. 11,13,324/- has been confirmed against the appellants herein on the ground that they violated condition (a) of Ad-hoc Exemption Order No. 267, dated 8-9-1997 by selling line scan systems imported by them for Delhi and Mumbai airports respectively to M/s. United Airlines in September, 1995. Confiscation of .....

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..... machines imported by M/s. Pan American World Airways Inc. subject to the condition inter alia that the machine will not be sold/disposed of/gifted/parted without the prior approval of the Department of Revenue, Ministry of Finance, New Delhi. It is not disputed that upon closure of Pan American World Airways Inc. with effect from 12-11-1991, Delta Air Lines Inc. (the appellants herein) took over .....

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