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2010 (7) TMI 979 - HC - CustomsImport of various types of bearings - denial of benefit of N/N. 40/2006-Cus., - According to the Revenue, a co-relation of technical characteristics, quality and specification is required to be established in respect of bearings sought to be imported that the bearings were actually used in the resultant product - Whether the Tribunal is justified in granting the benefit of N/N. 40/2006-Cus., when the Respondent failed to satisfy the conditions of the Notification as well as para 4.55.3 of the Foreign Trade Policy? - Held that: - specifications provided in the DFIA authorisation have to be considered as sufficient for the customs purposes since the specifications are based on goods exported under a shipping bill. Therefore the responsibility to ensure that exporter gives a proper declaration while making exports in the shipping bill lies on both customs as well as DGFT authorities and having missed the bus at the time of export, it may not be correct to insist on specifications from a transferee of DIFA - Revenue was unable to point out from any of the documents available on record that the import was not in accordance with the licence conditions or the specifications provided therein - benefit allowed - appeal dismissed - decided against Revenue.
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