2018 (10) TMI 1083

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....ORDER Per: C J Mathew The issue in this appeal of Revenue against the order of the first appellate authority, Commissioner of Customs (Appeals), JNCH, Nhava Sheva, who vide order-in-appeal no. 532(Gr.VA)/2009(JNCH) /IMP-161 dated 30th September 2009 disposed off challenge to order of original authority pertains to the import of machinery and equipment claiming the benefit of exemption at seria....

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.... Tribunal, held in favour of the importer against which Revenue is in appeal. 3. The bone of contention is the entitlement for the benefit of exemption which, according to Revenue, is limited to such as are in possession of a contract awarded by the specified authorities for the specified purpose. It is the contention of the Learned Authorised Representative that the importer of these goods was n....

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....ch of imagination can it be said at this stage that the first appellate authority detracted from the directions of the Tribunal. Having complied with the directions of the Tribunal and, having rendered a finding on the basis of such decision as enumerated to the appellate authority by the Tribunal, no flaw can be ascribed to the order. However, the law to which attention was directed by the Tribun....