2004 (12) TMI 503

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....ri U. Raja Ram, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against the O-I-A No. 01/2002, dated 11-1-2002 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. The appellants imported goods declared as 'Spares for Compressor' on 21st March, 1997 at Visakhapatnam. The value shown in the invoice was DM 160. The goods were all....

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....als), the appellant was not successful. He upheld the order of the adjudicating authority. Aggrieved over the decision of the lower authority, the appellant has come before this Tribunal. 2. Shri M.V.S. Appa Rao, learned Advocate appeared on behalf of the appellant and Shri U. Raja Ram, learned JDR appeared on behalf of the department. 3. The learned Advocate submitted that the goo....

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....ignment reached Chennai on 6-2-1997, the supplier realized the mistake of not sending items in Sl. Nos. 18 and 19 and despatched the same consignment to the appellant to Visakhapatnam. These goods were supplied free as they were the missing items as per the Purchase Order. For Customs purposes a nominal value of DM 160 was mentioned. The learned Advocate contended that they had already paid duty o....