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TMI Blog2017 (4) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... was found that though the goods are old and used it is ‘serviceable. Held that: - there is no different goods found as compared to the goods found declared in the bill of entry. Only because of the opinion of the examiner that the goods are serviceable, though it is old and used it cannot be said that there is misdeclaration - It is also fact that in the supplier’s document also whatever descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the Customs, it was found that though the goods are old and used it is serviceable. On this count it was contended that there is misdeclaration on the part of the appellants. Being aggrieved by the Order-in-Original, appellants filed appeal before the Commissioner (Appeals), who concurring with the original authority rejected the appeal. Therefore, the appellants are before me. 2. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable on such supplies. He further relies on the Hon ble Supreme Court s judgment in the case of Aban Loyd Chiles Offshore Ltd. - 2008 (227) E.L.T. 24 (S.C.). 3. On the other hand, Shri S.J. Sahu, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that on examination, the goods were found serviceable whereas the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier s document also whatever description was mentioned, the appellants have declared the same on the bill of entry. Therefore, there is no misdeclaration on the part of the appellants. Since on the factual matrix, I am of the view that the goods are not liable to confiscation, I need not to address the other issue that whether supply to EEZ is import of goods and Customs Act is applicable or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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