1999 (9) TMI 269

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.... Ashokan, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent. 2. The appellant imported a consignment consisting of two sets of cop winders for extruder containing 132 spindles each. The EPCG licence under which clearance were claimed of these goods, permitted import of two sets of cop winders of 228 spindles each and not 132....

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....reely importable, and the most that the department could do, therefore, is to demand duty on the goods and not invoke the ITC bond, which was executed for the entire value of the goods. 4. The departmental representative has no objection to the matter being sent back but contends that the copy of the amended licence produced in the appeal does not indicate existence of an amendment to cove....