RAPSI ENGINEERING LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellant had imported certain goods by post parcel No. 56356/96 of Postal Appraising Department (hereinafter referred to as PAD) and had declared the goods to be samples and sought their clearance duty free under DEEC scheme. The Assistant Commissioner, Postal Appraising Department after considering the material on record rejected the claim for exemption of customs duty on the said goods imported vide post parcel on the following grounds :

(2.) THE Commissioner (Appeals) rejected the appeal filed to him against this order on the following grounds -

(3.) AFTER hearing both sides and considering the material on record it is found :