Custom, Excise & Service Tax Tribunal
M/S. Rajeswari Graphics vs Commissioner Of Customs, Coimbatore on 31 October, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/447/2005
(Arising out of Order-in-Appeal No. 5/2005-Cus. dated 8.6.2005 passed by the Commissioner of entral Excise (Appeals), Coimbatore)
M/s. Rajeswari Graphics Appellant
Vs.
Commissioner of Customs, Coimbatore Respondent
Appearance Shri A.K. Jayaraj, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Honble Shri Madhu Mohan Damodhar, Technical Member Date of Hearing / Decision: 31.10.2016 Final Order No. 42064 / 2016 Per D.N. Panda Appellant says that the import of the old and used photocopier made before 19.10.2005 were not restricted goods, those were allowed to be imported freely. In the present case, the import was made through Bill of Entry No.4 dated 16.11.2004. The import being made prior to the cut-off date above, that shall not be restricted goods.
2. Learned AR says the valuation aspect is not in dispute at present since the enhanced value has suffered duty and appellant is not in appeal against it. Accordingly, there shall not be penalty or redemption fine, finding no restriction on the import of the goods. Appeal is allowed to this extent.
(Dictated and pronounced in open court)
(MADHU MOHAN DAMODHAR) (D.N. PANDA)
Technical Member Judicial Member
Rex
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