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

....ip 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 the event of his failure to do so. It appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 Departmental Representative that the exemption under ....