2005 (7) TMI 419

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....V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The appellants have challenged the OIO No. 7/2002, dated 25-3-2002 by which a penalty of Rs. 2 lakhs has been imposed for import of dredger. Duty has been directed to be assessed on 300 metres of PVC pipes supplied along with the dredger. Learned Counsel submits that this dredger was imported for fulfi....

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....[2001 (135) E.L.T. 1396]. Therefore, it cannot be separately assessed and duty levied. Learned DR reiterated the findings given by the Commissioner. 2. On a careful consideration, it is seen that the assessee had imported the dredger for completion of certain contract and to be exported. The Commissioner himself has noted that under the Exim policy, they are freely importable. He has noted....