2013 (12) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uraj, Advocate, for the Respondent. ORDER M/s. Indo Nissin Foods Ltd.. (respondent) had imported capital goods, such as Noodle making line garnish mix packaging machine and Equipment for noodle making plant, on payment of concessional rate of duty under Notification No. 110/95-Cus., dated 5-6-1995. The imports were made under EPCG licences and as per the said licences, the importer was under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were imported have been violated. He relied on the decision of the Hon'ble Supreme Court in the case of Weston Components Ltd. v. Commissioner of Customs, New Delhi [2000 (115) E.L.T. 278 (S.C.)]. 3. The learned Advocate on behalf of the respondent relied upon the decision of the Tribunal in the case of Suncity Sythetlcs Ltd. v. Commissioner of Customs, Nhava Sheva [2001 (132) E.L.T. 684 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fulfil the obligation, the question of violation of conditions of notification does not arise. We find that the reliance of the learned Counsel for the respondent on the decision of the Tribunal in the case of Suncity Synthetics Ltd. (supra) is appropriate and we find that the decision is squarely applicable to the facts of the case. The decision of the Hon'ble Supreme Court in Weston Components ....