9911796707
TMI Blog1994 (3) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... eel Forging at Rajkot in State of Gujarat. The petitioners imported one Multi Spindle Copying Duplicating and Profile Milling Machine complete with standard accessories. The import was from Italy. The machine was imported after payment of customs duty of Rs. 5,75,669.38. The machine could not be commissioned because of some defect and the defective part was required to be imported as replacement. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperties of the importer." The petitioners sought clearance of the replacement part without payment of duty and that request was turned down by order dated August 16, 1984 passed by Assistant Collector of Customs, Air Cargo Complex, Bombay. The Assistant Collector held that the defective articles brought into India must be private personal properties of the importer and the expression "private ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a defective part which was earlier imported and the benefit cannot be denied to the Company on the ground that the words used are "private personal property". The learned Counsel relied upon definition of "person" under Section 3(42) of General Clauses Act, 1897 and which sets out that the expression includes any company or association or body of individuals, whether incorporated or not. The submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaning and is clearly erroneous. In our judgment, the petitioners are entitled to the reliefs. 4. Accordingly, petition succeeds and it is held that the petitioners are entitled to the benefit of exemption notification in respect of import of replacement article. As the petitioners have already cleared the consignment on furnishing Bank guarantee in pursuance of interim order, the only direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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