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TMI Blog2015 (3) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... to be fulfilled if they were to import the goods under Notification No. 134/94 and if they were to follow the procedure appropriately. The confusion seems to have arisen because of conflicting advises and appellants own contribution. In any case, the basic objective of the Notification that such parts/components imported are used for repair/overhaul of goods exported/re-exported has been fulfill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and components imported and used in the repair/overhaul of engines and exported. 2. Heard both sides for considerable amount of time on three days. However, we consider that at this stage, we need not go into all the details since there are several controversial issues involved. 3. Briefly stated, the facts that have emerged are as follows:- The appellants approached the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants stated that they intend to undertake importation of spare parts, components etc. and repair/overhauling of engines and re-export of the same. However, while making the request, the appellants requested for private bonded warehouse license. A perusal of the application shows that the application is made for Private Bonded Warehouse and manufacturing under-bond under Section 58 65 of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the records, we find that the problem has arisen mainly because of the confusion and the advices received by the appellants from the department. It has to be stated clearly that appellants also have contributed substantially to the confusion and because of conflicting advises and lack of clarity, they got into this difficulty. We find some force in these submissions. 5. After consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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