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TMI Blog2023 (12) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... eme - applicability of N/N. 01/2010 dated 08.01.2010 - HELD THAT:- At the outset it has to be stated that the respondent-company has gone into liquidation as per the order of the NCLT, Bangalore Bench dated 30.12.2019. Further, in the present case, the goods imported are used and second-hand machines . The Chartered Engineer has reported that the goods are used and second-hand. There is no dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri N. Viswanathan, Advocate For the Respondent ORDER Order : [Per Mrs. Sulekha Beevi C.S.] This appeal is filed by the Department against the order passed by Commissioner (Appeals) to set aside the demand confirmed by the original authority. 2. Brief facts are that the respondent filed Bills of entry dated 14.12.2010, 23.12.2010, 03.05.2011 and 05.05.2011 for clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the Commissioner (Appeals) has erred in holding that the imported goods do not attract ADD since they are old and used machines. The Ld. Authorized Representative argued that the Notification 01/2010-Cus. Dated 08.01.2010 does not exclude goods which are used and old. The goods being of Chinese origin, whether old and used, ADD is leviable. 7. It is prayed that the appeal may be al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of the order passed by the Commissioner (Appeals) and requested that the same may be considered. 11. The Ld. Counsel prayed that the appeal may be dismissed. 12. Heard both sides. 13. At the outset it has to be stated that the respondent-company has gone into liquidation as per the order of the NCLT, Bangalore Bench dated 30.12.2019. Further, in the present case, the goods impor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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