2005 (10) TMI 196

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.... Heard both sides. 2. The appellants have imported a consignment of second hand disposal diesel engines of 132 pieces and claimed exemption under Notification No. 204/92-Cus., dated 19-5-1992 against the Advance License dated 3-10-1994. The proper officer of Customs in terms of the Advance License did not levy any duty at the time of importation of the goods. The appellants had claimed that the....

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....allowed to be claimed. 3. Since the condition of reconditioning of the diesel engines within the period permitted for duty free import against an advance license under the provisions of Notification No. 204/92 has not been complied with, the conditions of the notification as well as advance license are not met. The plea of the learned Advocate for the appellants that at the time of clearance th....

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....) of the Customs Act, 1962. It is found that the originally the Commissioner of Customs had ordered and determined the matter in the following terms:- (i)         The value of the imported goods was determined to be Rs. 10,32,000/- and duty of customs payable Rs. 3,87,000/- was demanded. (ii)        132 engines import....

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....n of case law in Union of India v. Sampat Raj Dugar - 1992 (58) E.L.T. 163 (S.C.) relied for validity of license would be applicable to the appellants' case. 5. Considering the aforesaid circumstances of the case, we set aside the impugned order. The appellants are allowed to re-export the impugned goods within three months. In the event of failure to re-export, the duty would be payable by the....