Supreme Court - Daily Orders
Commissioner Of Customs, Bangalore vs M/S. Modicom Network Pvt. Ltd., ... on 11 May, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
ITEM NO.114 COURT NO.13 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Civil Appeal No(s). 3722/2005
COMMISSIONER OF CUSTOMS, BANGALORE Appellant(s)
VERSUS
M/S. MODICOM NETWORK PVT. LTD., BANGALOR Respondent(s)
Date : 11/05/2015 This appeal was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Appellant(s) Mr. A.K.Sanghi,Sr.Adv.
Mr. Rajiv Nanda,Adv.
Ms. Shirin Khajuria,Adv.
Mr. B. Krishna Prasad,Adv.
For Respondent(s) Mr. Gautam Narayan,Adv.
Mr. Nikhil Nayyar,Adv.
UPON hearing the counsel the Court made the following
O R D E R
The appeal is dismissed in terms of the signed order.
(SUMAN WADHWA) (SUMAN JAIN)
AR-cum-PS COURT MASTER
Signed order is placed on the file.
Signature Not Verified Digitally signed by Suman Wadhwa Date: 2015.05.12 11:30:55 IST Reason: IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3722 OF 2005 Commnr. Of Customs, Bangalore Appellant(s) VERSUS Modicom Network Pvt. Ltd.,Bangalore Respondent(s) O R D E R
We find that tax effect is only Rs.7,66,755/-. The respondent herein had imported module in the form of Populated Printed Circuit Roards (PPCRs) and classified the same under Chapter Heading No.8517.90. The Commissioner accepted the aforesaid classification. The respondent had paid duty of Rs.22,28,788/- in view of the aforesaid classification and the amount of Rs.7,66,755/- became refundable and that refund was sanctioned. The Department was not satisfied with the aforesaid order of the Commissioner. It wanted to be classified in 8518.30 or 8517.90. It filed the appeal before the Commissioner and in which it was unsuccessful. Thereafter, the order was challenged before the CESTAT and it has also rejected the contention of the Revenue. From the perusal of the order particularly para 7 thereof we find that classification is done after appreciating the factual matrix. No question of law arises in this mater. The appeal is dismissed.
….....................J. (A.K.SIKRI) …......................J. (ROHINTON FALI NARIMAN) New Delhi;
Date: 11.5.2015.