2007 (7) TMI 126

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..... 005 - 830/2007 - Dated:- 30-7-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 77/2005 (H-II) Cus., dated 21-9-2005, passed by the Commissioner of Customs Central Excise (Appeals-II), Hyderabad. 2. The appellants had exported Inconel 601 pipe OD 14.2mm x 9.5 mm ID (30 Mtrs) valued at Rs. 1,16,520/- by classifying them under ITHS Code .....

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..... thority in his adjudication order stated that the argument of the exporter appears to be genuine. In view of the restricted nature of the goods for export the Original Authority imposed a penalty of Rs. 25,000/- under Section 114(1) of the Customs Act. The Commissioner (Appeals) in the impugned order upheld the order of the Original Authority. 3. Shri B.J. Jawahar, learned Advocate appeared on b .....

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