2008 (7) TMI 722

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..... aising official, it is felt that the Appellants as a special case should be allowed duty credit subject to proof of utilization of the impugned goods as well as the fact of direct import by the Appellants to the satisfaction of the jurisdictional officers - matter is remanded to the original Authority, before whom the Appellants shall produce necessary proof regarding duty payment and utilization .....

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..... instead of triplicate copy of the bill of entry. Shri S.P. Ghosh, learned Consultant appearing on behalf of the Appellants states that the impugned goods are parts of Forklift Trucks which were imported by the Appellants through courier import by air in view of urgency involved. He states that copy of the bill of entry which has been submitted is a copy of the computer generated bill of entry whi .....

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..... photocopy of the computer generated bill of entry is attested by the customs appraising official, it is felt that the Appellants as a special case should be allowed duty credit subject to proof of utilization of the impugned goods as well as the fact of direct import by the Appellants to the satisfaction of the jurisdictional officers. Accordingly the impugned order confirming duty and interest i .....

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