Imported Rig Seized for Non-Compliance: No Bill of Entry or Essentiality Certificate Filed, Exemption Benefits Denied.

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....Benefit of Exemption - In the instant case, the Bill of Entry was not filed; essentiality certificate was not applied for at the time of import. The impugned Rig was seized and such seizure was held by this Bench and was affirmed by the Apex Court. The Bill of Entry was filed on 02.03.2001 and the Bill of Entry was finally assessed. - The impugned goods herein have the taint of being smuggled. Therefore, the same cannot be treated to be normal imported goods as in the cases relied by the appellants. - Claim of benefit of notification rejected - AT....