2003 (3) TMI 440

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.... A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. The appellant reimported a rotary die cutting machine which it had manufactured and exported. While reimporting the machine, it claimed, and was granted, the benefit of the exemption from duty contained in entry 1 of the table to Notific....

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....lity to duty is not disputed. It is contended by the Counsel for the appellant that there was no deliberate intent to take wrongful advantage of the notification. The failure to export the machine in time was because the appellant failed to find a buyer for the repaired machine. The machine was initially exported on sale to a buyer in Saudi Arabia who returned it for the purpose of repairs. Subseq....

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....ng been adjourned on the first two occasions on the request of the appellant and do not think any purpose would be served by adjourning the matter once again. Therefore the conclusion that follows is that the machine was not imported specifically for the purpose of repair and returned it to the buyer, but was re-imported because the buyer returned it to the appellant who then waited until another ....