1994 (3) TMI 115

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....he Companies Act and carry on business as manufacturers of Steel Forging at Rajkot in State of Gujarat. The petitioners imported one Multi Spindle Copying Duplicating and Profile Milling Machine complete with standard accessories. The import was from Italy. The machine was imported after payment of customs duty of Rs. 5,75,669.38. The machine could not be commissioned because of some defect and th....

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....arlier from places outside India and are private personal properties of the importer." The petitioners sought clearance of the replacement part without payment of duty and that request was turned down by order dated August 16, 1984 passed by Assistant Collector of Customs, Air Cargo Complex, Bombay. The Assistant Collector held that the defective articles brought into India must be private person....

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....notification was to confer benefit upon the importers of a defective part which was earlier imported and the benefit cannot be denied to the Company on the ground that the words used are "private personal property". The learned Counsel relied upon definition of "person" under Section 3(42) of General Clauses Act, 1897 and which sets out that the expression includes any company or association or bo....