Custom, Excise & Service Tax Tribunal
M/S Ram Mohan & Sons vs Cc, New Delhi on 18 May, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI COURT NO. II Custom Appeal No. 635 of 2006-Cust. Br. (Arising out of Order-in-Appeal No. CC(A)/64/ICD/D-II/2006 dated 5.10.2006 passed by the Commissioner of Customs (Appeals) New Delhi) M/s Ram Mohan & Sons Appellant Vs. CC, New Delhi Respondent
Custom Appeal No. 636 of 2006-Cust. Br.
(Arising out of Order-in-Appeal No. CC(A)/63/ICD/D-II/2006 dated 5.10.2006 passed by the Commissioner of Customs (Appeals) New Delhi) M/s Kamal Traders Appellant Vs. CC, New Delhi Respondent Appearance Appeared for Appellant : None Appeared for Respondent: Shri Fateh Singh, DR Date of Hearing: 18.5.2009 CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER HONBLE MR. RAKESH KUMAR, TECHNICAL MEMBER Order No.dated.
Per D.N. Panda :
Today morning, following our earlier decision in the case of Ram Mohan & Sons in Appeal Case No. C/421/06 disposed on 3.2.09, we have already dismissed the Appeal of Kamal Traders in Appeal Case No. 420/2006. Similar such facts are involved in the present two appeals of the same two parties. Kamal Traders is in Appeal Case N0. 636/06 and M/s Ram Mohan & Sons is in Appeal Case No. 635/06.
2. None present for the appellants.
3. Ld. DR submits that the order passed in the morning may be followed and these two appeals may also be dismissed because the cases are identical and similar.
3. Heard Revenue.
4. We are able to appreciate the submissions of ld. DR that factually both cases are similar dealing worn clothing imported violating norms of EXIM Policy. Such an import was liable to confiscation which has already been decided by the Tribunal in Final Order No. 151/06-Cus. dated 7.5.06. Also we find that the valuation adopted by the Authority below being remained unchallenged when the import itself was prohibited goods and liable to confiscation, both the Appeals are liable to be dismissed in the same line what we have done in the past. We order accordingly. (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER RM