2010 (3) TMI 950

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.....A., for the Appellant. Shri Jhamman Singh, JDR, for the Respondent. ORDER The appellants imported Oil Well equipments and claimed the benefit of Notification No. 21/2002, Sr. No. 217. The goods were old and used equipments and import was allowed in terms of para 2.21 of the EXIM Policy 2002-07 subject to the condition that the goods shall be exported. The appellants also produced an Esse....

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....ted that the importation was made under Sr. No. 217 of the Notification No. 21/2002. Condition, No. 32 required them to produce a certificate from Directorate General of Hydrocarbons and certain other conditions. There is no dispute that all these conditions have been fulfilled. Thereafter, he also submitted that paras 2.17 and 2.21 are of Foreign Trade Policy 2004-09 and relevant. Para 2.17 permi....

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....ed after following the formalities. In this connection, he relies upon the provisions of Sections 51 and 52 of SEZ Act, 2005. According to the provisions of SEZ Act, 2005 and the definition of export under SEZ Act, by sending the goods to Vishakhapatnam SEZ, they have fulfilled the obligation. Section 51 of SEZ Act provides that the Act has a override effect notwithstanding anything inconsistent c....

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....ubmissions made by both the sides. There is no dispute that the import was made in terms of para 2.21 of Foreign Trade Policy and at the time of importation, the appellants had claimed this benefit. Further, even in the invoices, this para was quoted. Therefore, there is an obligation on the exporter to re-export of the same. Therefore, the only question that is to be decided is whatever the appel....