1999 (7) TMI 301

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....dents. [Order per : P.C. Jain, Member (T)]. - The appellant herein imported a consignment stated to contain plastic cases for Alarm Time Pieces, dials and bends valid at Rs. 3,51,962/-. They filed a Bill of Entry on 8.4.96 for their clearances. 2.  The goods were examined on first check basis. On examination, it was found that the plastic cases of alarm cases were nothing but clock c....

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.... such as battery cover, glasses, knobs, on and off switches etc. were being manufactured by them. It is also recorded in the order-in-original that the representative of the appellant admitted that it was a restricted item under the EXIM Policy. 3.  On adjudication it was held that the imported goods are clock cases in CKD condition. Hence the goods were confiscated with an option to the a....

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....were not hit by the policy changed w.e.f. 25-3-1996 during the interim period. But this plea has discarded by the lower authority on the ground that between the date of establishing of LC and date of payment of duty the gap is more than 45 days. 5. This finding of the adjudicating authority is against the transitional provisions as laid down in the EXIM Policy itself. 45 days are to be cou....