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2017 (10) TMI 471 - AT - CustomsBenefit of N/N. 13/2010 dated 19.02.2010 - imports of broadcasting equipments - denial of benefit on the ground that imports of broadcasting equipments by the appellant did not satisfy some of the conditions prescribed in the notification - In particular it has been highlighted that they have failed to produce the certificate from Joint Director General of Organizing Committee of CWG 2010 specifically certifying the list of equipments proposed to be imported. Held that: - it has been prescribed that the list of such equipments needs to be certified by the organizing committee of CWG 2010. From the circular issued by CBEC dated 13.08.2010 it is evident that there was lot of chaos as well as urgency in getting the goods cleared in time for the conduct of CWG 2010. Circular has accordingly related some of the procedure to be followed in Customs House so as to facilitate the quick clearance of such equipments - In any case, it is found that the equipments proposed to be imported by the appellant has been duly certified by the Director Engineering of Doordarshan which is a constituent of Prasar Bharti. It is nobody’s case that such broadcasting equipments imported by the appellant has been mis-used or diverted for use other than in the CWG 2010 - further it is also on record, that all the imported equipments have also been re-exported duly. Benefit cannot be denied only for the reason that certificate as required under the notification has not been produced from the appropriate authorities - the failure to submit undertaking from Prasar Bharti to re-export the goods also loses its significance in view of the fact that the equipments have been re-exported. Appeal allowed - decided in favor of appellant.
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