2005 (7) TMI 170

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....y under Notification No. 84/97-Cus., dated 11-11-1997. The lower authority held that the conditions for availing the benefit of Notification No. 84/97 have not been fulfilled. Hence, he demanded duty amount of Rs. 30,542/- under Section 28(1) of the Customs Act, 1962. The Commissioner (Appeals) upheld the Order-in-Original. The appellants have strongly challenged the findings of the Commissioner (Appeals). 3. Shri K.S. Ravi Shankar, learned Advocate appeared on behalf of the appellants and Shri R.N. Viswanath, learned SDR appeared on behalf of the Revenue. 4. The learned Advocate submitted that all the conditions of the Notification have been fulfilled. He said that the appellants imported goods on behalf of the ICGEB, New Delhi. Ther....

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....lower authority. The copy of the Government's letter is reproduced below :- "F. No. 528/52/2000-Cus. (T. U.) Government of India Ministry of Revenue (Tariff Unit)     New Delhi, the 21st Nov. 2000 To Shri K.P. Singh, Commissioner of Customs (Import) New Customs House Ballard Estate, MUMBAI - 400 038 Sir, Sub : Eligibility under notification No. 84/97-Cus. for import of goods made by M/s. International Centre for Genetic Engineering and Biotechnology (ICGEB) -Reg. I am directed to refer to your letter No.   S/26-Gen-894/2000 2 Bl dated 19-10-2000 on the subject mentioned above and to state that the matter has been examined by the Board. It is noticed that the exemption under....

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....orted warehoused goods to Duty Exemption or duty concessional licence-holders is also allowed. In such cases, the transferee would be in a position to clear the goods from warehouse only on payment of Custom-Duty, if any, and fulfilment of the licensing procedures. The above clarification indicates that the transferee of bonded goods is entitled for the benefit of the exemption notification. It is also seen that in order to enjoy the concessional rate of duty as per Para (i)(a), the goods should be intended to be used in a project approved by the Government of India and financed by the Organization and certificate from such organization that the goods were required for execution of projects and the said projects are duly approved by the Gov....