2005 (9) TMI 377

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..... T.K. Jayaraman, Member (T)]. This is an appeal filed by the Revenue against Order-in-Appeal No. 272/03 dated 30-6-2003 passed by the Commissioner (Appeals), Chennai. 2. The respondents imported used computer CPUs. The year of manufacture was not available. The goods were examined by Chartered Engineer M/s. The Kaizen, who appraised the value as US $ 24,152. The goods were further examined .....

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..... cy was upheld. The first appellate authority reduced the redemption fine to Rs. 3 lakhs and penalty to Rs. 1,25,000/- Revenue has come appeal against this Commissioner (Appeals) s order. 3. Smt. R. Bhagya Devi, Ld. SDR appeared for the Revenue and Shri A.K. Jayaraj, ld. Counsel for the respondents. 4. We have gone through the records of the case carefully. The Revenue has not followed proper p .....

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