1997 (3) TMI 288

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order]. -  M/s. India Steamship Company Ltd imported containers carrying cargo from time to time. These containers were permitted to be cleared without payment of duty in terms of Notification No. 97/78. This notification exempted such containers from payment of duty on condition that importer by himself to re-export them within two months from the date of importation or pay duty in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment. 3. Advocate for the respondent reiterates the view that the contract became void in view of the order of the High Court and could not be implemented. He said the respondent was obviously not in a position to export the consignments which were not in his possession. Hence, he says no duty is pay- able. 4. I do not propose to consider the first contention raised by the Departme....