COMMISSIONER OF CUSTOMS Vs. ZYGO FLOWERS LTD.

JUDGEMENT

(1.) The Revenue has come up in this appeal challenging the order of the CESTAT dated 3.1.2006 passed in Appeal No. C/38/2003 raising the following substantial questions of law:

(2.) The facts leading to this appeal are as herein under:

(3.) The assessee filed his reply contending that the rose flowers which were not suitable for export quality were sold in domestic tariff area under the bonafide belief that those roses can be sold instead of treating as waste. The Adjudicating Authority without considering the reply passed an order calling upon the assessee to pay the custom duty, however, no penalty was levied. Aggrieved by the same, an appeal was preferred before the Appellate Authority which appeal came to be dismissed on 15.11.2002. Thereafter, second appeal was preferred before the CESTAT which appeal came to be allowed on the ground that the Revenue did not consider the reply of the assessee properly since the order is passed without application of mind and held that the duty levied is unsustainable. Therefore, the appeal was allowed on 3.1.2006. Being aggrieved by the same, the Revenue has come up in this appeal.