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TMI Blog2008 (7) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S. Kang, Vice-President]. Heard both sides. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 1,07,41,818/- and penalties. The demand is confirmed by denying the benefit of notification No. 38/96-Cus., dated 23-7-1996. The notification provides exemption from payment of Customs duty in respect of raw silk when imported into India from China through land Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... village Dogri and this practice is followed by the customs authorities. Therefore, the benefit of notification was wrongly denied. 3. The contention of the Revenue is that as per the MoU signed between India and China the border trade is meant only for local residents of border. The contention is that DGFT issued necessary instructions to this effect and though import is in the name of a local t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipkila. However, the goods were found at village Dogri which is 6 kms. away from Shipkila. As per the statement of Supdt. the goods were examined at village Dogri and all the formalities are completed. The contention of the Revenue is that exemption notification is in respect of the goods imported by the local people. We find that there is no condition in the notification that the import should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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