2006 (11) TMI 30

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..... after perusing the record and hearing the ld. SDR. 2.The Respondent had been importing Dental Operating Lights at Ahmedabad from December 1998 to December, 2000. These imports were from M/s. Multicoat Corporation, Kawasaki, Japan. Customs Authorities noticed that some other parties had imported in October, 2000 Dental Operating Lights at a higher value. The imports by other parties were from Bra .....

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..... the short levy and imposed penalty on the appellant. 4.Respondent filed an appeal before Commissioner of (Appeals) and the Commissioner allowed the appeal on merits as well as on the ground that, the assessments having become final in the absence of any appeals by Revenue, short levy demand could not be raised. The present appeal of the Revenue is directed against the order-in-appeal. 5.As alrea .....

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..... e legal and factual situation, we are of the view that misdeclarations of value and evasion of duty are not established. We are not going into the other grounds considered by the Commissioner (Appeals) as they are not relevant for the purpose of the present appeal. 7.In the result, the appeal of the Revenue fails and is rejected. (Pronounced in the open Court)
Case laws, Decisions, Judgement .....

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