2001 (11) TMI 457

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..... Respondent. [Order]. On hearing both sides I find that the issue is capable of being disposed off. The appeal itself is taken up for disposal on granting waiver of pre-deposit of penalty of Rs. 50,000/-. 2. The appellant imported PCI Display Control Cards and requested that these be detained for proper clearance. Later M/s. AMsoft Data Corporation requested for clearance of these card .....

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..... eal. 3. Shri M.J. Nambiar, Consultant refers to the details of the EOU unit including the possession of the Importer-Exporter Code No. He shows that the computers were cleared under Notification No. 140/91 without payment of duty. He does not press the claim that the value of the Cards was included in the value of the computers earlier cleared but requests clearance of the Cards as cargo for the .....

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..... ustified. The Commissioner also has accepted in his order that due declaration had been made by the importer and that the goods were claimed for clearance as cargo. In these circumstances paragraph 5.6 of the Exim Policy would not apply. 6. Paragraph 9.2 of the Policy would govern this importation. 7. The appeal is therefore allowed. The proceedings are remanded to the Commissioner. The import .....

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