2001 (7) TMI 1193

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.....B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. The question for consideration in this appeal is whether duty could be demanded from the appellant before us by seeking to revoke the benefit of exemption contained in Notification 203/92 which was extended on their importation. The show cause n....

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....d it could deny exemption in the event compliance of this condition was not demonstrated. It however, state that once the import has taken place and the extended period is invoked the existence of factors sufficient to justify invoking the extended period specified in the proviso to sub-section (1) of Section 27 would have to be shown by the department. In the absence of any such material, it held....

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....of notification would not have before them any declaration that might have filed by the exporter of the goods. The Departmental Representative is not able to say that this understanding is incorrect. In allowing the benefit of the notification, therefore, the department was not influenced by any statement made in shipping bills. 5. It is clear that the failure to verify compliance with the....