1995 (7) TMI 75

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....ial of the benefit of exemption Notification (Exhibit-B to the Writ Petition), the present Petition has been filed. 2.Facts giving rise to this Petition, briefly, are as follows : 3.Petitioners imported in June 1982, universal measuring instrument alongwith a set of probes. Petitioners filed their Bill of Entry on June 14, 1982 for home consumption. Petitioners claimed benefit of exemption u....

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....der, petitioners preferred an Appeal to the Collector of Customs. By impugned Order of the Appellate Authority, the Collector of Customs (Appeals) rejected the Appeal on 23rd December, 1986. The Collector of Customs also came to the conclusion that Notification No. 49 vide Item 9 required the machine to measure all the parameters mentioned in Item 9 and since special probes were not imported by th....

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....d Notification. On the other hand, it was contended by Mr. S.M. Shah, the learned Advocate for the respondents  that in the present case, all the parameters mentioned under Item 9 of the Notification cannot be fulfilled in the absence of special probes. In the circumstances, it was contended by Mr. S.M. Shah that the benefit of the Notification cannot be given to the petitioners. We find meri....

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....rement. In the present case, the Importers' needs were limited and, therefore, he was not required to import all the accessories. The petitioners have imported the probes which is not in dispute. What is in dispute is that special probes have not been imported. The petitioners were not required to fulfil all the parameters. In the circumstances, we find merit in the petitioners' contention that En....