2008 (10) TMI 569

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....relevant facts of the case, in brief, are that the appellants filed Bill of Entry No. 800819, dated 30-10-2007 declaring the goods as CT Operated K.W.H. Meter T-31-A.T.P.-9 under Advance Licence. On examination, it was found that the description of the goods in the Bill of Entry did not tally with the Advance Licence. The Adjudicating Authority confiscated the goods in terms of Section 111(d) of t....

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.... that the goods were imported in absence of valid advance licence, and amended licence was not in existence either at the time of filing bill of entry or at the time of passing the adjudication order. 3. The learned Counsel on behalf of the respondents, reiterates the finding of the Commissioner (Appeals). He drew the attention of the Bench to para 2.26 of Chapter 2 of Foreign Trade Policy and Ha....

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....ow :- "From the above it is clear that the impugned goods are freely importable under Exim Code 90283010 and they were not meant for domestic market but were meant to be exported to Dubai and therefore are not covered under Serial No. 109 of appendix III to Schedule I of the I.T.C (HS) classification of Export and Import items. Moreover, the competent authority amended the licence and the adjudic....