2013 (12) TMI 401

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....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 obligation to export the product "Instan....

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....d 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 (Tri.-Mumbai)] and submitted that once the du....

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....on 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 Ltd. case (supra) cited by the learned Departme....