TaxTMI 
TaxTMI 
2006 (9) TMI 315
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.... the Custom House Agent (hereinafter referred to as'CHA'). The importers are engaged in a project Central India Coal Company for coal exploration in areas located in the North West of Chandrapur, near Nagpur. For the purpose of technical evaluation of the project, the importer had engaged Groundsearth Australia Pvt. Ltd. (hereinafter referred to as 'Groundsearch') to perform a feasibility study and for that purpose, they were to provide equipment to Groundsearch. They entered into an equipment rental contract for the required geophysical equipment with Century Geophysical Corporation, a company in USA and sought to import such equipments to India on a temporary basis. They engaged the CHA to do the Customs clearance work. 2. It appe....
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....he Assistant Commissioner, Air Cargo Complex, Nagpur that their clients i.e. importers herein had imported the goods and the same are therefore to be checked and clearance be allowed. Accordingly, the consignment was cleared after such check and examination. The Customs Department at Nagpur allowed & cleared without any duty of goods under the said ATA Carnet by giving the benefit of Notification No. 66/95-Cus., dated 16-3-1995. 5. After the conduct of the professional geophysical survey, for which the equipment was intended for. It was re-exported, within six months in accordance with the obligation under the ATA Carnet Scheme. However, by a Notice dated 21-5-03 it was alleged inter alia the notice called upon to show cause as to w....
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....icer. Nor any deliberate attempt to conceal the fact has been brought on record. On the contrary, the Commissioner of Customs has been informed by various persons and letters namely dated 23-3-1998 that me goods would be imported for the purpose of technical evaluation of oil exploration areas located in north west area of Chandrapur and there is no material that it was not so used. Therefore, the charges in the Show Cause Notice are ex facie not upheld as regards, misdeclaration and the duty demands are time barred. 10. From the documents shown to us, and explained by the Ld. Counsel, for the appellants, it appears that there was some incorrect understanding on part of Commissioner of Customs, Nagpur and their Custom House Ag....