2003 (5) TMI 411

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....nbsp;Shri Naresh Thakkar, ld. Advocate appearing on behalf of the appellant contended that the goods in question were meant for defence purposes (Indian Navy). They have quoted their rates through tender invitation and after due consideration they were selected for supply of the items in question. His contention is that since the appellants were importing the goods in question for the use by the I....

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....nto commitment based on earlier practice. 2. Shri Bidhan Chandra, ld. JDR appearing on behalf of the Revenue drew my attention to Para 229 of the Handbook of Procedure and Regulations and Order 3, sub-paras 1(a) and (d) of Foreign Trade (Exemption from Application of Rules in Certain Cases), Order, 1993. He submitted that the appellant has not complied with the requirement as stipulated ther....