9911796707
TMI Blog2013 (10) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... behind the imports. - Decided in favour of Revenue. - Customs appeal No. 208/2008 - FINAL ORDER NO.57977/2013 - Dated:- 3-10-2013 - Mr. D.N. Panda and Mr. Rakesh Kumar, JJ. For the Appellant: Shri Prabhat Kumar, Advocate For the Respondent: Shri R.K. Mishra, A.R. JUDGEMENT Per D.N. Panda; We have heard this matter earlier on 11.9.2013. Both parties advanced their arguments to plead each-other case in respect of goods imported through various bills of entry detailed at page 59 and 60 of the appeal folder as annexed to the show cause notice dated 4.6.2007. While appellant says it is entitled to benefit of Notification NO. 25/99-Cus dated 28.2.1999, Revenue denies the same. Nothing came from any side as to whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e way custom duty was being evaded has been brought out in the circular. 5. The circular relied upon by Revenue was looked into to examine how Revenue had considered mis-declaration by the importer to bring goods covered by the aforesaid notification. To appreciate the anxiety of the Government it would be proper to reproduce relevant part of the circular as under: Sub: Mis-declaration in import of CD-Deck Mechanisms. I am directed to say that it has been brought to the notice of the Board that some importers are importing complete CD mechanism ds parts by mis-declaring the same as pick up unit or lens unit so as to take undue benefit of concessional duty under notification no. 25/99-Cus dated 28.2.99. Under notification no. 25/99, li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. Therefore it is requested that due caution may be exercised in examination and valuation of goods declared to be parts of CD mechanism. 5..This may be brought to the notice of all concerned. 6. . 7. . 6. It was further submitted by Revenue that learned Adjudicating Authority has examined the goods imported by the appellant to ascertain the nature thereof in para 28 at page 33of his order. Learned Authority found that the goods to be called as CD mechanism should be bounded by a frame. Once such a physical examination result came up before the Authority, adjudication should not have dropped the proceedings. 7. Contention of the respondent on the other hand is that it had imported only parts of CD mechanism. He in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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