2001 (10) TMI 609

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....pellant. Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported a consignment consisting of hydraulic ironing machine, which was shipped on 15-9-1993 arrived at Bombay port on 12-10-1993. In the bill of entry that it filed for the clearance of its consignment, the importer claimed the benefit of exemption contained in Notificati....

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....ed from the customs". It tendered this licence in support of its claim for the exemption. The department did not accept this contention on the ground that the goods have already been cleared on payment of duty from the customs. Notice was issued proposing to demand duty in full and confiscate the goods. After considering the cause shown, the Collector passed orders denying the benefit of notificat....

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.... not been paid. Some duty has certainly been paid on the goods. In any case, they have been cleared. The decision of the Tribunal in Ester Industries Ltd. v. CC - 1995 (75) E.L.T. 635 which the appellant relies upon has to be distinguished on facts. The Tribunal in that decision said that the licence was valid for the goods which had been shipped or arrived prior to the issue of the endorsement. T....