2009 (6) TMI 802

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....evan Parikh and J.C. Patel, Advocates, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. The appellants availed benefit of Notification No. 40/2006-Cus., dated 1-5-06 in respect of import made by them against duty free ....

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....n the credit in respect of the imported goods, but the same had been taken in respect of locally procured goods, the said condition of the notification cannot be said to have been followed. They also submitted that they have availed benefit of Customs notification and if the Revenue was of the view that one of the conditions was not satisfied by them, the result would be denial of the Customs noti....