REGENT COMPUTRONICS PVT. LTD.

Sony Impex Appellant

V/S

Commissioner Of Central Excise, Customs Respondents

Referred Judgements :-

HCL LTD. V. COLLECTOR [REFERRED TO]
COLLECTOR V. HCL LTD. [REFERRED TO]
SOUNDS N IMAGES VS. COLLECTOR OF CUSTOMS [REFERRED TO]
EICHER TRACTORS LIMITED HARYANA VS. COMMISSIONER OF CUSTOMS MUMBAI [REFERRED TO]
SURYA PRODUCTS VS. COLLECTOR OF CUSTOMS [REFERRED TO]
MAESTRO MOTORS LTD. VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
PRASAD ENTERPRISES VS. COMMISSIONER OF CUSTOMS [REFERRED TO]
HCL INFOSYSTEM LTD. VS. CCE [REFERRED TO]
M/S. JINDAL STRIPS LTD. VS. COMMISSIONER OF CUSTOMS, NEW DELHI [REFERRED TO]

JUDGEMENT

(1.) In May, 2003 the appellant imported a consignment of photo copier parts through the Kolkata Port. The appellant filed a Bill of Entry dated May 12, 2003 for assessment of the said goods and thereafter clearance thereof upon payment of duty as assessed.

(2.) WE have heard and considered the matter and it is found : -

(3.) IN the premises aforesaid, the appeal is allowed, the impugned order be set aside and the respondent Customs Authorities directed to forthwith assess the BE on the declared value and classification thereof, with consequential relief to the appellant.

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SONY IMPEX Vs. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS

Referred Judgements :-

JUDGEMENT

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