2006 (3) TMI 524

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..... spondent. [Order per : P.G. Chacko, Member (J)]. The appellants had imported certain capital goods for the purpose of demonstration in jewellery show in Mumbai and obtained duty-free clearance of the same under Customs Notification No. 3/89 upon execution of a Bank Guarantee for Rs. 6,40,000/- with a validity period of one year. As per condition (2) of the said Notification, they were li .....

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..... ommissioner of Customs (Group 5A) and the Bank Guarantee was encashed by the department. The decision of the Dy. Commissioner was upheld by the Commissioner (Appeals). Hence the present appeal. 2. After hearing both sides and considering their submissions, we note that the importer s second application for extension of time for re-export of the goods was not considered by the Asst. Commissioner .....

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..... The doctrinaire approach adopted by the lower authorities vis-a-vis the appellants request for permission to clear the goods under the EPCG scheme has not advanced justice. 3. For the reasons noted above, we set aside the impugned order and direct that the appellants be allowed notional clearance of the capital goods under the EPCG scheme subject to the normal conditions of the scheme. The app .....

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