2006 (1) TMI 280

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....Gabale, Manager, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The applicants imported drawings and designs from their foreign collaborator. The import was by way of courier baggage. Subsequently, Show Cause Notice dated 24-10-1997 was issued seeking recovery of Customs Duty leviable on the drawings as class....

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....od of limitation available to the department. The appellants have imported drawings and designs through courier baggage and remitted foreign exchange for the same without declaring the value of the impugned goods to the customs at the time of import. At the material time of import in October 1994, there was no exclusion for courier baggage till amendment of the Chapter Note 4 to Chapter 98 in 1995....