2008 (1) TMI 742

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....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 filed by M/s. Sun Steel Industries Pvt. Li....

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.... 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 the proviso to the notification. It is not i....

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....ification 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 continuing obligation on the part of the Appellant....