2007 (3) TMI 571

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....Appellant. None, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This is an appeal by the department. The Airports Authority of India, the respondents herein, had imported Ceramic Tubes (Thyratron Valves), which were essential spare parts of Airport Radar and Navigational system, and filed a Bill of Entry dated 12-5-98 for clearance of the goods. The goods were cleared on pay....

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...., the benefit of the above Notification was admissible to them. Accordingly, the refund claim was allowed. Hence the Revenue's appeal. 2. Ld. SDR reiterates the grounds of the appeal and submits that, had the respondents taken steps before clearance of the goods for obtaining the requisite certificate in terms of the relevant condition under the Notification, the certificate produced subse....

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.... the benefit of the Notification was not admissible to the goods imported by the respondents. Again, it is not their case that the certificate produced by the party, albeit belatedly, was not in conformity with the relevant condition under the Notification. The only case of the Revenue is that the certificate was produced subsequent to clearance of the goods. We can hardly find fault with the lear....