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TMI Blog2004 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... n) appeals were filed by the appellants against Orders-in-Appeal No 17/2002-Cus., dated 23-1-2002 passed by Commissioner of Central Excise & Customs (Appeals), Bangalore; No. 7 to 9/2000-Cus., & 51/2002-Cus., dated 21-3-2002 passed by Commissioner of Customs & Central Excise (Appeals), Cochin; and No. 33/2003-Cus., dated 29-1-2003, passed by Commissioner of Customs (Appeals), Bangalore. 3. Shri A.N. Jayaram, learned Sr. Advocate, Shri Sanjay Gupta and Shri Vidya Prakash, learned Advocates appeared for the appellants and Shri L. Narasimha Murthy, learned SDR appeared for the Revenue. 4. The learned Senior Advocate pleaded that M/s. Indian Airlines are liable to pay total duty amounting to Rs. 36,01,660/- confirmed in these seven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated that the gist of these decisions is that the notion of export and import go in pairs. The test of export is that the goods must have a foreign destination where they can be said to be imported. It matters not that there is no valuation consideration from the receiver at the destination end. The crucial fact is the sending of goods to a foreign destination where they would be received as imports. He said that in the present case, the fuel is not exported by any person from the foreign destination. The fuel is sold to Indian Airlines for re-fueling the aircraft and, therefore, there cannot be any export from a foreign destination and thus import into India. He also stated that every sale or purchase preceding the export is not necessari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm 'imported goods' is defined in Section 2(25) of the Customs Act which means 'any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption'. He stated that it is not necessary that for import, there must be a sale for export. A person can bring the goods into India for the purpose of use, enjoyment, consumption, sale or distribution. He said that since the fuel is being brought by the appellants for consumption, therefore, the Customs Duty has been correctly demanded from the appellants after giving set of the quantity of fuel, which was taken out by them from India. He stated that as per Notification No. 151/94 dated 13-7-1994, as amended, fuel in tank of the aircraft of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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