1999 (8) TMI 367

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..... ri S. Sankaravadivelu, DR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. All these appeals arise from the common impugned order passed by the Collector (Appeals) vide order in Appeal Nos. 456 to 462/90-Cus., dated 10-12-1990. 2. The issue in all these appeals is common i.e. whether the appellants are entitled to claim refund on the ground that the out-board motors importe .....

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..... rative Federation recognised by the State Government, therefore, the benefit of the Notification cannot be extended to them. 3. Shri C. Chidambaram, learned Consultant for the appellants submits that although the appellants are not Fisheries Co-operative Federation recognised by the State Government, yet the import was intended for the fishermen and so long as the intention of the Notification w .....

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..... v. Suksha International and Nutan Gems as reported in 1989 (39) E.L.T. 503 (S.C.). 4. The learned DR points out that the Notification is specific to State Fisheries Corporation or any Fisheries Co-operative Federation recognised by the State Government and the benefit of the Notification cannot be extended to any other person other than those mentioned in the Notification. It is his contention .....

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..... ensure fulfilment of that condition at the time of clearance of the goods and it is not a mere technicality. 5. On consideration of the submissions and on perusal of the terms of the Notification and the citations referred to by both the sides, we are of the considered opinion that the benefit of the said Notification being specific to categories of importers mentioned in the Notification, it ca .....

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..... Court had noted that the appellants had fulfilled all the conditions in the Notification and in such circumstances, full relaxation was to be given over looking certain minor procedural formalities. In this particular case, there is no procedural violation, but the Notification has noted the name of certain specific importers. If the appellants are not named as the specific importers, then the qu .....

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