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2007 (10) TMI 504 - DELHI HIGH COURTEXIM - duty exemption under the Special Imprest Licence - Held that:- As the Petitioner had produced sufficient materials in the form of originals of Bill of Entry, Invoices, Payment advise and Certificates of Project Authority, to substantiate its claim that the deemed export obligation had in fact been fulfilled. It is a matter of record that import and such obligations were satisfied so far as supply of stainless steel drums were concerned. These facts have been completely ignored in the impugned order. Besides the most crucial fact i.e. that the contract had been performed and all 9 Stainless Steel Barrels supplied to NDBB and even payment released to it upon satisfaction by the customer (i.e. NDBB) clinches the issue. The Project Authority in unequivocal terms has deposed before the Court that the quantities contracted for were supplied to it and the Petitioner was paid for doing this. In view of the above discussion impugned order is in error of law in holding that the Petitioner was not entitled to claim the benefits of the duty exemption under the Special Imprest Licence. Likewise, the direction to pay to the Customs Authorities duty to the proportionate quantity of exempt material with interest, affirmed by the impugned order, and the forfeiture order dated 21-11-1994 as upheld in the impugned order cannot be sustained. They are accordingly set aside.
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