{"id":71825,"date":"1983-08-24T00:00:00","date_gmt":"1983-08-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vaz-forwarding-pvt-ltd-vs-collector-of-customs-on-24-august-1983"},"modified":"2016-07-19T10:45:09","modified_gmt":"2016-07-19T05:15:09","slug":"vaz-forwarding-pvt-ltd-vs-collector-of-customs-on-24-august-1983","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vaz-forwarding-pvt-ltd-vs-collector-of-customs-on-24-august-1983","title":{"rendered":"Vaz Forwarding Pvt. Ltd. vs Collector Of Customs on 24 August, 1983"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Vaz Forwarding Pvt. Ltd. vs Collector Of Customs on 24 August, 1983<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1983 (14) ELT 2407 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.D. Jha, Member (J)<\/p>\n<p>1. The question for decision in this appeal originally filed as Revision Application to the Government of India is whether appellants should be granted the benefit of Notification No. 211\/1976 and granted refund of duty paid by them.\n<\/p>\n<p>2. The appellants by Bill of Entry No. Cash-647 dated 7-2-1980 imported Hydrology Equipment by Air from London. At the time of import that claimed duty free import, claiming benefit of Notification No. 211\/76-Cus. It appears that at that time the appellants were not possessed of necessary papers like NMI &amp; DE Certificates and they paid duty under protest.\n<\/p>\n<p>Later, they had applied to the Assistant Collector of Customs for refund of duty, who by his order dated 12-8-1980 rejected the appellants claim as unsubstantiated as the appellants did not produce the documents called for. In appeal, the Appellate Collector of Customs, Bombay by his order dated 20-11-1980 rejected the appellants claim on the ground that DE Certificate is not produced and the NMI Certificate produced showed that the application for the same  was made on  21-1-1980 &#8220;when  the goods had been  shipped on 10-1-1980, hence this appeal.\n<\/p>\n<pre>3.    The appellants at this stage have produced duty exemption certificate in terms of the Notification.    They have also produced NMI  Certificate from the Directorate General of Technical Development, New Delhi.\n \n\n4.    At. the hearing of the appeal, Sh. U.V. Purandware, Research Officer representing the appellants explained the  circumstances  under which application for NMI Certificate could not be   made to the appropriate authorities before the shipment of the goods.    He  submitted that ordinarily  such goods from the date  of the  order would take 4 to 6 months'   time for shipment. This had been happening previously, but in the case of import in question,  the goods arrived soon after the order and this  is the  reason why application  to the appropriate authorities for NMI  Certificate before the shipment of the goods could not be made.\n \n\n5.   On behalf of the respondent, Sh. K.V. Kunnikrishnan, D.R. defended the order passed by the lower authorities.\n \n\n<\/pre>\n<p>6.    The only ground on which the appellants&#8217; claim for refund had  been rejected is that they had not applied for  NMI Certificate before the shipment of the goods, otherwise there is no dispute that the appellants and the goods are entitled to benefit of Notification in question.   Considering the entire facts and circumstances  of the case,  the  Bench feels that highly technical view in the matter should not be taken as the appellants though later have  fulfilled all the condition of the Notification.  In this view of the matter, the appellants&#8217; appeal deserves to be allowed.\n<\/p>\n<p>As a result the appeal is allowed and appellants granted the benefit of Notification No. 211\/76-Cus., with consequential refund.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Vaz Forwarding Pvt. Ltd. vs Collector Of Customs on 24 August, 1983 Equivalent citations: 1983 (14) ELT 2407 Tri Del ORDER S.D. Jha, Member (J) 1. The question for decision in this appeal originally filed as Revision Application to the Government of India is whether appellants should be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-71825","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vaz Forwarding Pvt. 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