TMI Blog2018 (6) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... notification cannot be denied to the Appellant - appeal allowed - decided in favor of appellant. - Appeal No. C/178/2009 - A/86496/2018 - Dated:- 23-5-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri J.C. Patel, Advocate for Appellant Shri Trupti Chavan, Asstt.Commr. (A.R) for respondent Per : Ramesh Nair The issue involved in present appeal is that the Appellant had imported goods vide Bill of Entry No. 520397 dt. 09.12.2004 as sub contractor of Reliance Industries required in connection with the Petroleum Operations to be undertaken. The benefit of exemption Notification No. 21/2002 Cus dt. 01.03.2002 under serial no. 217 which covered goods under list no. 12 of said notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. The Appellant approached the Commissioner (Appeals) who upheld the adjudication order. Hence the present appeal. 2. Shri J.C. Patel, ld. Counsel for the Appellant submits that the impugned order has been wrongly passed as there was no condition of re-export under the exemption notification. There is no dispute that the imported goods were used for the intended purpose and were also re-exported. The certificate from the Director General of Hydrocarbons in terms of the notification was only to the extent that the goods were required for petroleum operations under contract signed under the New Exploration Licensing Policy. There is no condition that the certificate must stipulate the time limit for re-export of goods. He relies upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on notification does not prescribe any such condition of re-export of goods, in that case the delay in re-export of goods by the stipulated date endorsed by the Director General of Hydrocarbons would not result into denial of benefit of exemption Notification. It is coupled with the fact that the Director General of Hydrocarbons has waived and discontinued the stipulation of re-export vide letter dt. 23.02.2006. The ld. Counsel for the Appellant has also produced before us the copy of Order-in-appeal No. 34/MCH/DC/Gr.VB/2013 dt. 13.12.2011 in case of M/s Sedco Forex International Drilling wherein in similar set of facts the benefit of exemption notification was allowed to the party. We are of the view that only for the reason that there has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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