TaxTMI 
TaxTMI 
1994 (10) TMI 181
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....ts. [Order]. - This appeal is against the order of the Additional Collector of Customs, Madras. Under the impugned order the appellants have been denied the benefit of the import of Fax Machines against Exim Scrip under the Import Policy 1990-93 as amended by Public Notice No. 240-ITC(PN)/90-93, dated 31-10-1991. 2. The learned Consultant for the appellants has pleaded that as ....
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....the benefit of import against Exim Scrip in terms of the amended Import and Export Policy or as an alternate the matter may be remanded to the learned lower authority to pass fresh orders after taking into consideration the clarification given by the licencing authorities in this regard. 3. Shri J.M. Jeyaseelan, the learned DR pleaded that prima facie the import was not covered in terms of....
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....e and clearing the same, after surrendering the REP licence for this purpose, the importers who have exim scrips/additional (licences) exim scrips in their own favour can import straightaway without obtaining a specific valid import licence, for their own use. From this very provision, it is clear that unless the exim scrip/additional exim scrip is in the favour of the importers themselves, the sa....
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....also pleaded during the course of the arguments that similar imports had been allowed under Exim Scrip in case of other importers. The matter is required to be gone into in depth taking into consideration the overall scheme for import of Fax Machines under the policy provisions for import of office machines vis-a-vis the amendment introduced by incorporation of para 124A in the policy book. 6.&....