M/S. SAMSUNG INDIA ELECT. Vs. CC

JUDGEMENT

(1.) CUSTOMS appeal No. 740/2008 to 744/2008 and C/774/2008 was only listed for hearing without appeal No. C/770/2008 to C/773/2008 being listed although there was mention in the interim order dated 09/02/2009 to list all these appeals for analogous hearing. Ld. Counsel appearing in all these 10 (ten) appeals prayed for common hearing and disposal of all such appeals on the ground that the facts and issue in all the appeals are common although proceedings were initiated for the period December 2001 to 31.3.2004 by different Show Cause Notices (SCN) issued by different Jurisdictional Commissionerate viz., Customs, Air Cargo Export, New Delhi; Preventive, West Bengal, Kolkata; Export, Chennai and Air Cargo Complex, Meenam bakkam, Chennai and all such SCNs were adjudicated by a designated adjudicating authority viz. Commissioner of Customs, ICD, TKD, New Delhi in terms of separate adjudication order numbers 50 -54/2008 dated 29/08/2008 which are subject matter of this bunch of appeals. Revenue having agreed to the above proposition, all these appeals was heard analogous and a common order has been passed against such appeals arising out of different adjudication orders as said above giving rise to different consequences depicted under each such appeal as under.

(2.) APPEAL No. C/740/2008 and appeal No. C/770/2008 were filed by Samsung Electronics Ltd. (hereinafter referred to as The Appellant Company) and Sri Sunil Goel, Vice President (Finance and Accounts) of the appellant company respectively arising out of Order -in -Original No. 50/2008 Dated 29/08/2008 adjudicating SCN No. VII/10/TKD/SIIB/22/2004 dated 28/02/2004 and such adjudication gave rise to the following consequences:

(3.) APPEAL No. C/742/2008 and appeal No. C/772/2008 were filed by Samsung Electronics Ltd. (hereinafter referred to as The Appellant Company) and Sri Sunil Goel, Vice President (Finance and Accounts) of the appellant company respectively arising out of Order -in -Original No. 52/2008 Dated 29/08/2008 adjudicating SCN No S. Misc. 20/2006 GR 7 -ACC/SCN/58/37/37/2006 -GR 7 -ACC dated 22/05/2006 and such adjudication gave rise to the following consequences: