1998 (10) TMI 506

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....for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Briefly stated facts of the case are as follows :- 1.2 The appellants herein imported certain spare parts of printing machine. The spare parts have been confiscated on account of importation from a country different from what was alleged to be permitted to the appel­lants under the licence issued to them by Joint C....

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.... issued by the Joint Chief Controller of Imports and Exports is not correct. The licence No. 1327054, dated 18-7-1970 permits eight used printing machines and one new printing machine as per list attached. Licence states against the item "country from which consigned" U.K./West Germany. This means that the machines, for which the licence had been issued are to be imported either from U.K. or West ....

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.... imported. He submits that in the present case they have imported spares from West Germany for two machines described at S. Nos. 7 and 8 in the list attached to the licence. Since the printing machine at S. No. 8 has been imported from U.K. Revenue's contention is that its spares should also have been imported from U.K. whereas the imports have been made from West Germany. Hence, this controversy.....