2007 (7) TMI 521

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Stay applications and appeals are taken up together for disposal. The appellants had imported capital goods in terms of the EXIM Policy 1997-2002 and respective Notifications. The time for fulfillment of the export obligation has not yet expired and the goods are still in custom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the light of law and the following two rulings. (i) DSL Software India Ltd. v. CC, Bangalore - 2005 (181) E.L.T. 250 (Tri.-Bang.) (ii) CC, Bangalore v. Infosys Technologies Ltd. - 2003 (159) E.L.T. 863 (Tri.-Bang.). 2. We have heard both sides in the matter and perused the records. We find that the submissions made by the learned Counsel are in terms of the facts stated. In terms of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X