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2010 (1) TMI 17 - HIGH COURT OF MADRASDemand on the ground of violation of conditions of notification no. 21/2002-Cus dated 1.3.2002 at the time of import - After performing the contract work of drilling, the importer re-exported the ship. However, a part of the drill ship, which would be used for the purpose of drilling namely blow out preventer and its accessories during the operation sheared off and immersed in the sea, which is admittedly irretrievable. Because of the non exportation of the particular part, the show cause notice was issued. The Commissioner of Customs as well as the Tribunal held that the non exportation of that particular part would not per se amount to violation of exemption condition and set aside the show cause notice issued for recovery of the amount in a sum of Rs.5,75,84,140/ - held that - It is the admitted case of the Department that the blow out preventer and its accessories were immersed in the deep water of the sea and became irretrievable. Hence, the importer cannot be directed to perform the function, which is impossible of performance. – revenue appeal dismissed.
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