Per P.K. Das : The issue involved in these appeals is as to whether the appellants are entitled to avail the benefit of exemption Notification No. 26/2000-Cus dated 1.3.2006 in respect of importation of Bakery Shortening under Indo Sri Lanka Free Trade Agreement.

2. The relevant facts of the case in brief are that the appellants purchased imported 'Bakery Shortening' on High Sea Sale Basis, which has been exempted from duty of customs under Indo-Sri Lanka Free Trade Agreement vide Notification No. 26/2000-Cus dated 1.3.2000. The Commissioner denied the benefit of the exemption notification as the import was in violation of condition (4) of the notification. Hence, the appellants filed these appeals before the Tribunal.

3. The learned Advocate on behalf of the appellants submits that the appellant claimed the benefit of Notification No.26/2000-Cus dated 1.3.2000. Condition No.(4) in the said notification is that the importer shall follow the procedure, as may be specified by the Government of India. He submits that in pursuance of the said Notification, DGFT authority vide Notification No. 32(RE-2006)/2004-2009 dated 11.9.2006 [reported in 2006 (76) RLT M22] notified that the ben