2007 (6) TMI 360

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..... dent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the record. 2. The customs duty demand is in regard to machinery imported and cleared duty free on the condition that it would be used for export production. The demand was made upon a finding that the machinery has been disposed of. 3. The submission of the ld. Counsel for the appellant is that the machiner .....

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..... annot be sold to domestic parties without payment of duty. It is being pointed out that the sale agreement took place without notice to Customs and that agreement has no effect on the appellant's duty liability. The ld. SDR would also contend that neither higher purchase agreement nor the proceedings before BIFR could make a difference to the duty demand on the appellant. Reliance is being placed .....

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