2010 (7) TMI 979

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....questions and has taken exception to the findings of the Tribunal : "(a) Whether in the facts and circumstances of the case and the law the Tribunal is justified in granting the benefit of Notification No. 40/2006-Cus., when the Respondent failed to satisfy the conditions of the Notification as well as para 4.55.3 of the Foreign Trade Policy. (b) Whether the facts and circumstances of ....

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....and specification is required to be established in respect of bearings sought to be imported that the bearings were actually used in the resultant product. 5. The Tribunal did not agree with the submissions made by the Revenue which were pressed into service by Revenue before the Tribunal and rejected them making following observations : "Having allowed export of motors with input specifica....