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TMI Blog2008 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri S.G. Dewalwar, SDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal No. 243(CFS, Mulund (I)/2007/JNCH), dated 31-8-2007. 2. The relevant facts that arise for consideration are that the appellant herein imported two 15 MVA Transformer Tank and filed Bill of Entry No. 311699, dated 16-2-2006 for provisional clearance under Customs Notification No. 53/94, dated 13-7-94. The said notification provides for re-export of the goods within six months from the date of importation or within such extended period not exceeding one year, as the Assistant Commissioner of Customs and Dy. Commissioner of Customs may allow. The appellant vide their letter dated 24-1-2007 requested to extend the time lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 should not be denied and the words of such notification are very clear and unambiguous. He relies upon the decision of the Tribunal in the case of Kar Mobiles Ltd. v. CC, Bangalore as reported at 2006 (206) E.L.T. 198 (Tri.-Bang) and also in the case of Allianz Exports v. CC, New Delhi as reported at 2006 (200) E.L.T. 507 (Tri.-Del). 4. The learned SDR on the other hand argues that the conditions stipulated in the Notification No. 153/94 are very clear and the appellant is required to adhere to such condition. He submits that let export order was given to the appellant on 2-4-2007 while the appellants were required to submit the proof of re-export of the goods by March, 2007. In the absence of re-export within the time as has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return, the-atrical equipments including costumes imported by visiting foreign troups, pontoons for speeding loading and unloading of imported goods, photographic, filming, audio, video and radio equipments and tapes imported for short films, feature films and documentaries, goods for mountaineering expeditions and tags or lables or printed polythene bags for use on articles for export. In exercise of the powers conferred under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. 8. My above view is fortified from the fact that in the very same Notification in clause 2, reads as under:- 2. Theatrical equipment including costumes (i) The said goods belong to a foreign theatrical company or dancing troupe and have been imported by such company or troupe for its use during its tour in India; (a) re-export the said goods after repairs within six months of the date of importation or within the aforesaid extended period; (b) to produce the goods before the Assistant Collector of Customs for identification before re-export; (c) to pay the duty if the re-export does not take place within the stipulated period It can be noticed from the above reproduced portion that w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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