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TMI Blog2008 (6) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in Sl. No. 1 to the Table Notification No. 148/94-Cus. are concerned, there is no requirement of any specified port - When there are two different provisions, the one which is beneficial to the importer should be normally adopted - C/358/2008 - 648/2008 - Dated:- 4-6-2008 - Shri T.K. Jayaraman, Member (T) Shri K. Parameswaran, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the goods have to be imported only through specified ports. The Revenue authorities have applied this condition to the said goods imported at Visakhapatnam. It is also pointed out that Visakhapatnam is not one of the specified ports. However, later Visakhapatnam has also been included. It is the contention of the learned Counsel that Sl. No. 1 and Sl. No. 5 in the Table annexed to the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated11-12-06] 7. 112903/22/05/2007/N/H [B.L. No. APLU 005738014 dated 23-4-07] 3. The learned Departmental Representative stated that the imports are from U.K. and therefore, the bilateral agreement and the attendant conditions have to be respected and implemented. Hence, she was of the view that the impugned order is legal and proper. 4. On a very careful considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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