2007 (9) TMI 87

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....bility of the benefit of concession rate of duty to computer software imported by the appellants herein under the Notification No. 97/89-Cus., dated 1-3-1989. 2.We have heard both sides. The relevant condition of the Notification is that the importers should produce a certificate issued by an officer not below the rank of Additional Industrial Adviser in the Directorate of Technical Development....

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....f the authorities below that the said software is in the form of floppy diskette. The enforcement order enforcing bond of Rs. 8,42,751/- has been passed on the ground that the importers did not produce the clarification from the CBEC as directed within a period of three months stipulated by the Customs authorities. The reason for seeking such clarification although undertaken by the importers to b....