2003 (12) TMI 430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant M/s. Jayaswala Neco Ltd. imported a consignment of drawings and designs valued around Rs. 44 lakhs and sought its clearance under Bill of Entry No. 1194/96, dated 14-3-2001 at nil rate of duty. Under the impugned order Commissioner of Customs Air Cargo, New Delhi confiscated the goods, with an o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Delhi are two entirely different transactions and therefore, the value of one is not to go into the value of the other. It is also pointed out that the drawings and designs under import are not for the turbine sets and which had been earlier imported. The appellants have submitted that the import of the turbine set was in terms of Contract No. 05030856/ 9900467A-0302 which was for supply of turb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s a condition for the sale of the imported the imported goods or to satisfy an obligation. The learned Counsel has pointed out that in relation to the sale of the imported turbo sets, generators, there was no condition that payment of US $ 93,500 must be made in addition to the price of the goods. The payment for drawings and designs were for entirely different consideration i.e. certain drawings ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esigns are imported and payments made for them, the TG sets would not be sold or that the sale of the TG sets is conditional to the import of drawings and designs and payment for the same. The two transactions are separate. The goods covered and payments for them are also separate under the two contracts.US $ 5,82,500 was the consideration for the sale of the turbine and generator. While US $ 93,5....