2001 (9) TMI 780

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....h, JDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  The issue involved is the illegal import of machinery and contravention of various provisions of Customs Act and Imports and Exports (Control) Act, 1947. 2. Briefly stated the facts of the case are that in the year 1988, the appellant Department took steps to purchase two Fometa Fodder Producing Unit on the ....

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....are to be bought from M/s. Fometa India Machines P. Ltd. M/s. Fometa India Machines P. Ltd. offered quotations vide their letter dated 1-7-88. Against these quotations, the Director, Agriculture placed orders for supply of two machines for installation at the places mentioned therein. The quotations clearly indicated the amount of fodder producing unit and generator including installation charges ....

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..... Ltd and certain other purchasers of the machines including the appellant. In his adjudication order, he held that the conditions of the ad hoc exemption order have been contravened and the Fodder Production Units and the spares imported are, therefore, ineligible for the benefit of duty free concession which was available under the said exemption order as the importer failed to fulfil the condit....