2015 (3) TMI 466

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Ravi Shankar & Chander Kumar, Advocates For the Respondent : Mr. S. Teli, A.R. ORDER Per : B.S.V.MURTHY; Appellants had imported spare parts and components for repair of engines imported by them. The issue involved in all the appeals is whether the appellant is liable to pay customs duty on such spare parts and components imported and used in the repair/overhaul of engines and exported. 2.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat importation of goods can be made under Notification No. 134/1994. Nevertheless, thereafter there was confusion which resulted in importation by the appellants under Notification No. 153/1994 which is clearly not applicable to them. Further, the appellants applied for private bonded warehouse license only in February 2011. In that application, in the covering letter, the appellants stated that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erhauled of engines have been exported. There is also no dispute that this work has been done in the premises so declared. The only problem has arisen because the appellant did not import the components/parts etc. under Notification No. 134/1994 and their subsequent claim has been rejected since the conditions were not fulfilled. 4. After considering the submissions and ongoing through the record....