2003 (3) TMI 575

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....pondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellant had imported certain goods by post parcel No. 56356/96 of Postal Appraising Department (hereinafter referred to as PAD) and had declared the goods to be samples and sought their clearance duty free under DEEC scheme. The Assistant Commissioner, Postal Appraising Department after considering the material on record rejected the ....

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....;   the import of goods through PAD is not covered by Notification Nos. 203/92 and 204/92 and the appellants have not disputed/controverted that the goods are samples. (ii)      Condition (vi) of Notification No. 203/92 and condition (vii) of Notification No. 204/92, specifically states that the exempt material should be utilized in discharge of export obligatio....

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....y duty (which they were statutorily required to pay) duty under protest or at least file a refund claim to safeguard against limitation of time. They have filed to do either. Hence this appeal. 3. After hearing both sides and considering the material on record it is found : (a)      The appellant has admitted that Notifications 203/92 and 204/92 do not stipulate P....

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....in the export of goods under DEEC scheme as was also intimated to the Assistant Commissioner, it was also the claim of the appellants that the said goods were sent free of cost which were to be returned to the sellers after completion of the order. This claim of the appellants in itself, to our mind, would establish that the goods in question were not raw material or inputs used in relation to the....