2005 (1) TMI 580

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..... t. [Order per : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Appeal No. 26/2003-Cus., dated 27-1-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are as follows. The appellant has been regularly importing Infrared-Gas Analyzer classifying the same under Chapter Heading 9027.50. However, the Revenue felt that t .....

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..... al authority. However, he set aside the penalty of Rs. 50,000/-. The Appellants challenge the impugned order and hence, they have come before this Tribunal for relief. 3. Shri M.S. Srinivasa, learned Advocate appeared for the appellant and Shri Ganesh Havanur, learned SDR appeared for the Revenue. 4. The learned Advocate urged the following points. (i) The learned advocate submitted tha .....

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..... ly. The appellant contended that the Department itself finalized the assessment in respect of all the Bills of Entry under classification 9027.50. They have not filed any application under Section 129D of the Customs Act to challenge the classification made under the Bills of Entry. In other words, the assessment orders have not at all been challenged. In these circumstances, it was contended that .....

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