2008 (1) TMI 742

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....ised Representative, J.P. Khaitan, Sr. Advocate and S. Dasgupta, Advocate, for the Appellant. S/Shri N.C. Chowdhury and J.K. Jha, JDR & SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. These three Appeals are taken up for recording the decision as the same issue is involved in all these Appeals. Appeal Nos. 342/2004 & 378/2004....

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....earance condition to be satisfied even before the goods are cleared free of duty. There is a second condition implicit in the notification which grants exemption to goods supplied to a project financed by an approved international organization. This is obviously a post clearance condition to be satisfied, which is inbuilt in the main notification whereas the pre-clearance condition is contained in....

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....d the submissions from both sides. While the certification by the Public Authorities can be taken as a mitigating factor in regard to penal action against the Appellants, it is a fact that the goods cleared under wrong certification were still required to be supplied for use in projects financed by an approved international organization. Till the post clearance condition is satisfied, there is a c....

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....78/2004, the ld. Advocates have prayed that under the Exim Policy the Appellants should be allowed deemed export benefit as applicable once they have paid the duty on the impugned goods. We find this is to be a perfectly legitimate demand and direct the concerned authorities to favourably consider the same. 7. In respect of Appeal  No. 427/2005, the appellants had filed a Miscellaneou....