TMI Blog2020 (4) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... tween it and the overseas supplier. However, due to certain unavoidable circumstances, the contract was cancelled by the overseas supplier, resulting in the return of the goods to the supplier - In view of the fact that at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. The adjudged demands confirmed on the appellant, cannot be sustained inasmuch as the duty demand along interest is confined to irregular importation of goods, which has not been specifically alleged by the department - Appeal allowed - decided in favor of appellant. - Customs Appeal No.388 of 2008 - FINAL ORDER NO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king for denial of the benefit provided under the said Notification and for payment of the duty amount along with interest. The matter arising out of the show-cause notice was adjudicated by the original order dated 20.11.2006, wherein the Assistant Commissioner of Customs had confirmed the proposal made in the show-cause notice dated 18.08.2006 and 20.11.2006. On appeal against the said order dated 20.11.2006, the Ld.Commissioner (Appeals) vide the impugned order dated 18.09.2008, has dismissed the appeal filed by the appellant and upheld the adjudication order passed by the original authority. 3. The Ld.Advocate appearing for the appellant, submits that the goods in question, were imported by the appellant pursuant to the contract ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were initiated by them before re-exportation of the goods by the appellant. In view of the fact that at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. we are of the considered opinion that the adjudged demands confirmed on the appellant, cannot be sustained inasmuch as the duty demand along interest is confined to irregular importation of goods, which has not been specifically alleged by the department. 7. In view of the above discussions, we do not find any merits in the impugned order passed by the Ld.Commissioner (Appeals). Accordingly, after setting aside the same, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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