2017 (12) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te that the goods have come without intimation and that Bill of Entry has not been filed by them, the fact remains that they have owned the import and also participated in subsequent proceedings before the customs authorities and the adjudicating authority - It is also not disputed that they themselves submitted by their letter that the goods have been imported for test - confiscation upheld - qua .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Engineer. However, as per Public Notice No.120/2008 dated 01.09.2008, a Chartered Engineer specialized in computers only has to examine the computers and its components to arrive at the correct value based on its condition. Accordingly, Dr. R. Murugesan, Chartered Engineer, specialized in computers has examined the goods and stated that the same are used. The department took the view that the good .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ). He submits that this is a bonafide reason for which no fine and penalty should be imposed. They were a STP unit and as such the equipment was, in any case, allowed to be imported duty-free by them. 3. On the other hand, Ld. D.R supports the adjudication. He draws attention to the fact that appellant vide their letter dt. 15.1.2009 staed that the goods are imported for test and they wou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X