TaxTMI 
TaxTMI 
1998 (9) TMI 204
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....resaid product and the Bill of Entry was filed for the same on 27-6-1991. Since, however, the import licence did not have any balance and it had been sent for enhancement of value to the licensing authority on account of fluctuation in foreign exchange rates, the appellants did not lay claim to Notification 159/90-Cus. and cleared the goods on payment of duty. Later on, after enhancement of value of the licence they filed a claim for refund of duty in terms of the benefit of the said notification. The benefit has been denied by the lower authorities on the following grounds :- (1) Condition No. (b) has not been fulfilled inasmuch as they did not make a claim in writing to the Collector of Customs for exemption under that Notificatio....
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....decide whether, as a result of the licence value there is no sufficient balance in the licence and DEEC book to cover the clearance of the goods in question. 2.2 Learned Advocate, therefore, prays that a similar view may be taken so far as the last issue is concerned and the matter may be remanded to the authorities to satisfy themselves about fulfilment of the other conditions of the Notification No. 159/90-Cus. 3.1 Opposing the contentions, learned SDR, Shri A.K. Agarwal submits that the notification lays down a specific condition that a claim in writing is required to be made to the Collector of Customs for exemption under the said notification and the importer is also required to execute a bond or legal undertaking befor....
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....eprived of an opportunity to examine the goods in the light of the requirement of Notification No. 159/90-Cus. Viewed from this angle, submits the learned SDR, the condition No. (b)(i) is not of a directory character but of a mandatory character. Learned SDR, therefore, prays for dismissing the appeal. 4.1 In her rejoinder, learned Advocate Ms. Reena Khair submits that in the DEEC Book in Part C there are no specifications or technical characteristics given in respect of kraft paper. The only restriction given is that it should be "kraft paper other than ivory board". It is not anybody's case, submits the learned Advocate, that the goods imported by the appellants are not kraft papers. Therefore, she submits that in so far as this p....