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JYOTI BALASUNDARAM, MOHEB ALI M.
Air Works Engg. (P. ) Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per Moheb Ali M. : The appellant imported a consignment declared as radio equipment (aircraft parts) valued at Rs. 1,09,39,029/- CIF and sought clearance of the same against carnet No. US 39806106. The goods were meant for demonstration of functioning of various instruments in aeroplane cockpit during training sessions. The importer could not submit India Trade Promotion Organisation certificate as required under Notification 157/90-Cus dated 28.3.1990, hence the subject consignment was not allowed clearance duty free. The imported goods were required for a training session to be held from May 4th to 8th 1998. Since the imported goods could not be cleared for the want of the certificate as mentioned above the importer requested for permission to re-export the same. On perusal of the document the department noted that the items under import form a complete radio navigational system falling under sub heading 8526.91 of the Customs Tariff Act, 1975 and are restricted for import under the import policy then in existence. The Commissioner therefore held that the goods under import are liable to confiscation under Section 111 (d) of the Customs Act. He allowed re-export on payment o
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