TMI Blog2014 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of Notification is not available in case at the time of import the ownership of goods has been changed from the family of exporter. Such conditions clearly leads to the conclusion that the Notification is for individuals only - provisions of Notifications are to be strictly construed and in case of any ambiguity, benefit goes to the State - time of re-import of goods, adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. Union of India reported in 2004 (175) E.L.T. 93 which was followed by the decision of Tribunal in the case of Keshoram Industries reported in 1999 (108) E.L.T. 694 held in favour of the importer. Ld. SDR submitted that the above decisions are in respect of different Notification, i.e., No. 80/70, dated 29-8-1970. The contention is that conditions of both the Notifications are different, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is not sustainable. 3. Ld. Counsel appearing on behalf of the respondent submitted that the provisions of present Notification are similar to Notification No. 80/70 and the Hon ble Bombay High Court in the case of Ech Jay Industries Pvt. Ltd. (supra) while interpreting the provisions held that person includes company also. Therefore, the benefit of Notification No. 174/66-Cus. is available to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed :- (1) as to identity of the goods; (2) that no drawback of duty was paid on their exports; (3) that the ownership of the goods has not changed between the time of export and re-import or if it has changed that it has remained in the family of the exporter; (4) that the goods are being imported for personal use and not for sale; (5) (a) that the goods have been re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of Nova Pan (India) Pvt. Ltd. v. CCE, Hyderabad reported in 1994 (73) E.L.T. 769 held that provisions of Notifications are to be strictly construed and in case of any ambiguity, benefit goes to the State. 7. In view of above decision of the Hon ble Supreme Court and in view of the provisions of Notification, we find merit in the case of Revenue. 8. We also note th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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