WIPRO LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THESE three appeals have been filed against the Order -in -Appeal No. 10/2005 -Cus.(B) dated 28 -1 -2005 passed by the Commissioner of Customs (Appeals), Bangalore.

(2.) THE issue, in brief, relates to the demand of duty on goods warehoused by the appellants under Section 59 of the Customs Act, 1962. The original authority has demanded the Customs Duty under Section 72 of the Customs Act, 1962. Interest has also been demanded under Section 61 of the Customs Act. Further, penalties have been imposed under Section 117 of the Customs Act, 1962 for contravention of the provisions of Section 61 of the Customs Act, 1962.

(3.) SHRI Rajesh Chander Kumar, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue.