2008 (9) TMI 369

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : B.S.V. Murthy, Member (T)]. - The appellant imported two machines, namely, Amada Hydraulic Press (with specifications) and C.N.C. Torrent Punch Press (with specifications) under the scheme of project import and filed two bills of entry on 9th April, 1992 to clear them at concessional rate of duty under the Customs Notification No. 315/83. This notification had condition that "an officer not lowe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Development Officer but was counter signed by the Industrial Adviser in the office of the D.G.T.D., were not the officers specified in the notification. 3. Heard both the sides. Ld. Advocate on behalf of the appellants submits that the appellants had produced the certificate which was counter signed by the authority specified in the notification and the insistence of the Department that only he .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontention that counter signature of the Industrial Adviser would be sufficient compliance with the Notification. No importer can compel the officers to issue permission in a particular manner. The counter signature would mean that the Industrial Adviser has seen the certificate and is recommending it, which is the main purpose of the notification. As regards description on comparison with the bill .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X