2003 (5) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, for the Respondent. [Order]. -  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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to be given so that they do not enter into 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 compl....