2005 (6) TMI 413

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....r the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents were engaged in the manufacture of "unexposed cinematographic positive print films" during the material period. They used to import such film in jumbo rolls from Belgium and cut the same to size for use by the cine-industry in India. The jumbo rolls imported were of width of 1.728 mtrs. and of various lengths. They us....

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....he actual length. Thus a difference was noted between the actual quantity of jumbo film imported and the quantity for which duty was paid. The department, accordingly, called upon the party to pay differential duty of Rs. 5,34,023/-. The original authority confirmed this demand under Section 28(2) of the Customs Act but its order was set aside by the Commissioner (Appeals) in an appeal filed by th....