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2016 (12) TMI 1437 - AT - CustomsCompliance with condition of Notification No.44(RE-2000)/1997-2002 dated 24.11.2000 - Boll Bearings imported from China - end use test - whether the goods imported were for retail sale or for industrial customers and whether condition of notification need to be fulfilled? - Held that: - I find that there were certain requirements specified by the notification dated 24.11.2000, not complied with by the importer/appellant. However, the importers were eligible to rectify those shortcomings to fulfill the requirements of said Notification dated 24.11.2000 by applying Public Notice No.16/2013, referred to earlier and if the importers are allowed to rectify the shortcomings in the information, required as per said notification No.24.11.2000, before the goods are cleared from Customs Control, there would not be any violation requiring the goods to be confiscated and redeemed - I direct Principal Commissioner of Customs Noida, Customs Commissionerate to allow the importer to fulfill the requirement for compliance of Notification No.44 (RE-2000)/1997-2000 dated 24.11.2000, by pasting stickers on the goods imported when the goods are still under the control of Customs before their clearance and after satisfying that the said requirements have been fulfilled, allow the clearance of goods on payment of appropriate duty of Customs. Appeal allowed - decided in favor of appellant.
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