Custom, Excise & Service Tax Tribunal
M/S.Hcl Connect Limited vs Cc, New Delhi on 9 April, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.C/680/2008-Cus
(Arising out of OIA No.CC(A)Cus/I&G/252/2008 dated 24.07.2008 passed by the CC , New Delhi)
Date of hearing/Decision: 09.04.2013
M/s.HCL Connect Limited Appellant
Vs.
CC, New Delhi Respondent
Present for the Appellant: Shri Mukul Chandra, Advocate Present for the Respondent: Shri A.K.Jain, JCDR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER NO. 56064/2013 PER: D.N.PANDA This appeal of 2008 appears to be of academic interest as it is informed in the bar by appellants Counsel that import in question is solitary import and thereafter no import of impugned goods was made. Further assessable value of goods is Rs.1,16,118/-. We consider it wasting of time to deal a matter unless that serves productive purpose of law. However, appellant shall be at liberty to raise its grievance in future if it is aggrieved. Therefore, we dismiss the appeal with above observation.
(Dictated & pronounced in the open court) (D.N.PANDA) JUDICIAL MEMBER (MANMOHAN SINGH) TECHNICAL MEMBER mk ??
??
??
??
5 4