2009 (12) TMI 388

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....tive, for the Appellant. Shri Mahesh Rastogi, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) dated 22-12-2006. 2. Heard both sides. 3. The appellants, who were registered as a STPI unit imported computers and other accessories without payment of duty in terms of Notification No. 52/2003-Cus., dated 31....

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.... 52/2003-Cus., dated 31-3-2003. As a result, the appellant had been directed to pay a sum of Rs. 2,57,652/- as against the claim of the appellant that only a sum of Rs. 39,704/- was payable by them. 5. On perusal of the relevant portion of the handbook of procedure, we find that the purpose for which the depreciation has been mentioned in the said procedure has been indicated. It is not clear w....