9911796707
TMI Blog1979 (6) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... untry after they lose their shape and they are required to be sent outside the country for being repaired. The petitioners have secured licences for the export of worn out spinnerettes and the licences for their re-import from the Licencing authorities from time to time. 2. The petitioners are required to make applications in the prescribed form to the Director General of Technical Development, Ministry of Industrial Development and Company Affairs stating the necessary particulars for the export of the worn out spinnerettes for the purpose of repairs. The petitioners have submitted such applications from the year 1968 till the year 1970 and the applications clearly stated that the old unserviceable worn out spinnerettes were being sent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, when re-imported into India after having been exported for repairs, are exempt from the payment of so much of the Customs duty leviable thereon as is in excess of the duty which would be leviable if the value of such re-imported goods were made up of the fair cost of repairs carried out, insurance and freight charges both ways. This notification further provides that the importer must furnish a certificate from the Development Wing of the Ministry of Commerce and Industry in respect of any other article to the effect that the repairs to be done to the goods in respect of which exemption can be claimed are such which cannot be carried out within India. The notification further provides that the Importer would be entitled to an advantage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the authorities below refusing to give advantage of the notification to the petitioners. 6. Mr. Bhabha, the learned Counsel appearing in support of the petition rightly contended that the entire action of three authorities below is illegal and cannot be sustained. The learned Counsel urged that the petitioners had submitted the application to the Director General of Technical Development as required and after the requisite certificate was issued by the said Director, the petitioner exported the worn out spinnerettes. The Learned Counsel further pointed out that in the application submitted to the Director General, it was specifically mentioned that the worn out spinnerettes are sent out for remelting, refining and remarking and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Technical Development by merely observing that it would not lend any support to the claim of the petitioners. The Assistant Collectors should have been more careful before bypassing the certificate as the authority who has issued the certificate is obviously the proper authority to determine whether the article which is to be exported and to be re-imported thereafter can be repaired in this country or not. The assumption of the Assistant Collector that the spinnerettes cannot be repaired is wholly unwarranted by the facts and circumstances of this case. 9. There is one more aspect in this connection which must be noticed. The application submitted by the petitioners for permission to export the worn out spinneretts specifically gives ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
