2005 (5) TMI 424

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.... [Order per : S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared for the respondent. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals), Customs whereby the benefit of Notification No. 26/2000-Cus. in respect of the goods imported by the respondent was allowed. 2. The brief facts of the case are that respondent had imported 7,46....

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...., it was found that lamps were of 12 wattage. The contention of the Revenue is also that the imported goods, as per the notification, the benefit was wrongly allowed by the Commissioner (Appeals). 5. We find that Notification No. 26/2000-Cus. provides nil rate of duty of customs in respect of the goods imported on the satisfaction of the Deputy Commissioner or Assistant Commissioner of Cus....