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2016 (3) TMI 1033 - AT - CustomsInvokation of Section 11 of the Customs Act, 1962 - Prohibition on goods imported through Notification No. 1/64-Cus dated 18th January 1964 under section 11 - Import of parts of air conditioners but were found to lack country of origin marks, therefore, violation of section 117 of Trade and Merchandise Marks Act, 1958 - Held that:- the two lower authorities have not ascertained and rendered a finding on the applicability of the prohibition to the goods under import. That there has been no such effort is apparent from the reference made to a prohibition in the omnibus notification of 1964 without verifying its continued existence in 2004. The Act relied upon by the lower authorities were replaced by the Trade Marks Act, 1999; no doubt existing notifications continued to exist under the corresponding provisions of the new Act but Section 117 of the old law was replaced by section 139 in the new Act. The two lower authorities have failed to take note of the altered provisions of the statute and appear to have taken recourse to a provision in notification issued under section 11 of Customs Act, 1962 without examining substantive compliance on the part of the importer or whether the exclusionary clauses of the primary notification were available to the importer. Therefore, Section 11 ibid can not be invoked. Decided in favour of appellant
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