2008 (10) TMI 508

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....ant. Shri Manish Mohan, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -   This stay petition has been filed by M/s. GKB Ophthalmics Ltd. against the Order-in-Appeal dated 27-2-2008 passed by the Commissioner (Appeals) of Customs & Central Excise, Goa. The Commissioner (Appeals), vide the impugned order, has confirmed the duty of Rs. 5,38,267/- together with inte....

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....t available to them as per the EXIM Policy at the material time; that they have wrongly claimed and availed the benefit under Notification No. 53/97-Cus. dated 3-6-97 on ophthalmic lenses imported vide Bill of Entry No. 228 dated 15-7-2002 and Bill of Entry No. 138 dated 9-6-2003, which ab inito was not available to them; that they have transferred the said goods to M/s. GKB Ophthalmics Ltd., anot....

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....This facility is not dependent upon the fact as to whether the goods will be cleared from such warehouse on payment of duty or the same shall be cleared under an exemption or re-exported from India. This shows that mention of end use Notification or the classification of the EOU as trading unit or otherwise was of no significance for making an assessment on the into bond Bill of Entry. When the in....