COMMISSIONER OF CUSTOMS Vs. JOHNSON AND JOHNON LTD.

JUDGEMENT

(1.) IN the order impugned in the appeal, the Collector has found that the charge in the notice, against the respondents, that it imported spares of machinery used to manufacture sanitary napkins in order to assemble complete machinery, was not substantiated by any evidence. He was also of the view, that since an order under Section 47 of the Customs Act, allowing clearance of the goods had been passed and the department had not filed appeal against it, the notice for unauthorised importation was barred by limitation.

(2.) WE have heard both sides.

(3.) SO far as the question of limitation has concerned, the department's appeal had to be accepted in the light of the decision of the Supreme Court in Union of India v. Jain Shudh Vanaspati Ltd. 1996 (86) E.L.T. 460 (S.C.)