2007 (4) TMI 532

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..... ri P.K. Das, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. We find that the Appellants imported the impugned used and old diesel engines as described in the invoice dated 19-7-2001. This invoice was attached to a declaration signed by the proprietor which states that these are new materials. The ld. Consultant explains that such a declaration .....

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..... fied. Accordingly, we set aside the impugned order including the penalty imposed thereunder and allow release, of the impugned goods to the Appellants to be processed/exported in terms of the permission granted by the Development Commissioner and in aczordance with the Exim Policy. Both the Appeals are allowed in the above terms. Dictated and Pronounced in the open Court. - - TaxTMI - TMITax .....

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