9911796707
TMI Blog1999 (1) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. This appeal has been taken up for disposal with the consent of both sides. The appellant placed on order for one Ultra Sound Scanner , unit 450 with standard accessories. The supplier of the goods was M/s. Pie Medical, Holland through M/s. Pie Medical Pvt. Ltd., Mumbai. The payment have been made through demand draft. The consignment was received in 1992. In the meantime, the Mumbai re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Pune, dated 21-9-1998 confirmed the stay order. Hence the present appeal. 3. Shri Kurkure, ld. Consultant states that it is not smuggled goods. He stated that the appellant had placed an order for the said ultra sound scanner machine for use by her in her professional capacity. The said machine is not traded by her and it is only used by her as an actual user. Before the goods could be cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 993 (65) E.L.T. 112, the goods are not notified one and the question of smuggling as well as invoking of provision of Section 123 of the Customs Act is not possible. Here the goods have been imported by placing the order to the supplier and the payment has been made by demand draft. It is in the normal trade channel. I therefore feel that the authorities have wrongly invoked the provisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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