9911796707
TMI Blog2019 (9) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ne present for the appellant. Heard the learned AR for the Revenue. 2. This is an appeal filed against Order-in-Appeal No. 127/Mumbai-III/2010 dated 20.12.2010 passed by the Commissioner of Customs (Appeals), CSI Airport, Mumbai. 3. Briefly stated the facts of the case are that the appellant filed Form V Bill of Entry in respect of Airway Bill No. 5553124916 dated 18.06.2009 declaring the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. At the outset, learned AR for the Revenue has submitted that even though the value of the imported goods was more than Rs. 2.00 lakhs, the appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry even though the imported goods were old and second hand goods. Therefore, they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nery, they were of the view that no restriction is provided in the policy and it is freely importable. The issue raised by the appellant has been considered by this Tribunal in the appellant's own case, taking note of the Regulation 13 of Courier Import and Export (Clearance) Regulations, 1998, has observed as follows: - "4. I have gone through the rival submissions. I find that the Regulation 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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