KAR MOBILES LTD. Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 63/2004, dated 31 -3 -2004, passed by the Commissioner of Customs, (Appeals), Bangalore.

(2.) THE appellant, a 100% E.O.U., had re -imported 16000 Nos. of Engine parts vide Bill of Entry No. 4408, dated 8 -12 -2000 as the foreign suppliers refused to accept full consignment. The original consignment was exported on 27 -2 -98 and the FOB value was Rs. 8,82,719/ -. On re -import, the value declared was DM 800 FOB. The Deputy Commissioner, Customs Division, Bangalore, granted permission for re -import of the goods vide his letter dated 10 -8 -2000. The Revenue proceeded against the appellants on the ground that they had not fulfilled the conditions in terms of the Notification No. 53/97, dated 3 -6 -97 for re -import of the goods exported since re -import was not within one year from the date of export and further there was wrong declaration of the FOB value and classification of the goods re -imported. Consequently the Deputy Commissioner passed the Order -in -Original confirming the demand of duty along with an interest at the rate of 24%. The appellant approached the Commissioner of Customs (Appeals) for relief. The Commissioner (Appeals) passed the impugned order which upholds the order of the Original authority. Aggrieved by the impugned order, the appellants had come before the Tribunal for relief.

(3.) THE Tribunal passed an order by remanding the matter back to the Commissioner (Appeals) to decide the matter afresh. The Commissioner (Appeals) rejected the appeal and upheld the order of the Original authority. Aggrieved over the above order, the appellant has come before the Tribunal for relief.