COMMISSIONER OF CUSTOMS, CALCUTTA Vs. HEMANI INTERNATIONAL

JUDGEMENT

(1.) BRIEF facts of the present appeal of the Revenue are that the importers, M/s. Hemani International, imported a consignment of Fan Coil Unit as part of split type Air Conditioning System by declaring the unit price of U.S. $62.00 (C.I.F.) per unit. The impugned goods were also sought to be cleared under Appendix 3, Part A of I.T.C. Policy, 1988 -91.

(2.) BEING aggrieved with the Order, the importers preferred an appeal before the C.E.G.A.T. The Tribunal remanded the case for de novo decision and directed for release of the goods on such terms and conditions, as deemed fit in the facts and circumstances of the case.

(3.) THEREAFTER , during de novo adjudication, the Assistant Commissioner again confiscated the goods and imposed personal penalties of Rs. 50,000.00 and 25,000.00 on the firm as well as on the proprietor of the Firm. On appeal against the above Order, the Commissioner (Appeals) set aside the impugned Order. The Revenue is aggrieved with the said Order and has preferred the present appeal.