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2. The dispute involved in all these appeals concerns enhancement of declared values and classification of Engineering Design and Technical Documentation.

3. In appeal C/554/2009, appellant had filed Bill of Entry No.732340 dt. 07.11.2008 for clearance of goods declared as Basic Engineering Design and Technical Documentation for Battery, BPP and CDQ. Value of the goods was declared as EUR 45,60,000 and the goods classified under CTH 49119920 claiming exemption from customs duty under Notification No.21/2002-Cus., Sl.No.164. On investigation, it appeared to department that declared values and classification were incorrect. Accordingly, proceedings were initiated by way of SCN dt. 18.08.2009, inter alia proposing enhancement of value to EURO 54,72,000 (CIF) classification of the goods under CTH 84178090 along with main equipment (MTPA Coke Oven with CDQ and Byproduct Plant), confiscation of the imported goods and imposition of penalty under Section 112 (a) of the Customs Act, 1962. On adjudication, vide an impugned order dt. 29.10.2009, the Commissioner confirmed the proposals in the notice, confiscated the goods, however allowed their release on payment of redemption fine of Rs.70,00,000/- under Section 125 of the Customs Act, 1962. Penalty of Rs.10,00,000/- was also imposed on the appellant under Section 112 (a) ibid. Hence Appeal No.C/554/2009.

7.2 So also in para 3.3 of the agreement, it is clearly indicated that the seller's scope shall include inter alia supply of technology and basic engineering; complete design and detailed engineering; supply of plant and machinery etc. 7.3 In para 3.8 of the agreement, it is laid down that total design and engineering for said plant including Basic Design, Basic Engineering and Detailed Engineering will be the responsibility of the seller.
7.4 In para 10.1.5 of the agreement, it is laid down that seller shall submit the drawings/documents etc. of the equipment for the approval/information of the purchaser as per the technical specifications. So also in Article 21.0 (Order Exhibition Plant), the seller is required to submit detailed Project Planning, Execution Report and Progress Report every one month with details of drawings, designs and data for review.