Custom, Excise & Service Tax Tribunal
Cc, Indore vs Hindustan Motors Ltd on 27 November, 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/1007/2005
with C/CO/105/2006-Cus
(Arising out of OIA No.IND-I/156/2005 dated 20.6.2005 passed by CC(Appeals), Indore)
Date of hearing/Decision: 27.11.2013
CC, Indore Appellant
Vs.
Hindustan Motors Ltd. Respondent
Present for the Appellant: Shri R.K.Mishra, DR Present for the Respondent: Shri Manish Saharan, Advocate Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER No.58726/2013 PER: D.N.PANDA Reading para 6 of appellate order discloses that ld. Commissioner (Appeals) has not examined bill of entry and also the manner how and in what condition the goods came as well as intention behind the import. He abruptly concluded that adjudication order of the lower authority based on Tribunals order dated 30.6.2003 shall not apply since that related to imports done in 1999-2000. When the respondent has not disputed the components imported in 2004 to be dissimilar to the goods imported in 1999-2000, the adjudication cannot be said to be erroneous. We are surprised to note that how a decision of 2003 shall get altered with passage of time without any material evidence to the contrary.
2. There is no good reason stated by ld.Commissioner (Appeals) to hold in favour of respondent nor his decision based on evidence. Therefore, that Authority should re-examine bill of entry thoroughly with the object of import and the condition in which the goods came and decide classification of the goods imported in accordance with law.
3. Respondent shall provide copy of bill of entry with purchase order to examine proper classification of goods imported under the law. Ld.Commissioner (Appeals) affording reasonable opportunity of hearing to both sides shall pass appropriate order.
4. Cross objection not having raised any new ground except supporting the order of ld.Commissioner (Appeals) that is dismissed.
(Dictated pronounced in the open court.
should re-examine bill of entry thoroughly with the object of import and the condition in which the goods came and decide classification of the goods imported in accordance with law. (MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
mk
all provide copy of bill of entry with purchase order to examine proper classification of goods imported under the law. Ld. Commissioner (Appeals) affording reasonable opportunity of hearing to both sides shall 5 2 Appeal No.C/1007/2005 E/CO/105/2006