2012 (1) TMI 130

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..... rms of import policy or evasion of Customs duty is brought out. All telecommunication equipment is allowed to be freely imported. There is no duty implication because goods were transferred from one 100% EOU to another. So I find Revenue has made out a case without any substance. Therefore, I find that this is a case where pre-deposit of duties can be waived for admission of the appeal and same is .....

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..... the description of the goods. In the description of goods given for seeking permission the description for all five equipments was given as DSI INTFC TN 2464 CP RHS . But two of the machines received had a different description inasmuch as, the description was DSI INTFC TN 2464 BP RHS . The Counsel for the appellants submits that the goods of the latter category is slightly of inferior specifica .....

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..... ations. 3. Considered arguments of both sides. It is very clear that in this case, the equipment was moved from one 100% EOU to another 100% EOU after due intimation and no case of contravention of any terms of import policy or evasion of Customs duty is brought out. All telecommunication equipment is allowed to be freely imported. There is no duty implication because goods were transferred from .....

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