2005 (1) TMI 580

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....llant. Shri Ganesh Havanur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal No. 26/2003-Cus., dated 27-1-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are as follows. The appellant has been regularly importing Infrared-Gas Analyzer classifying the same....

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....passed the impugned order. He has upheld the order of the original authority. However, he set aside the penalty of Rs. 50,000/-. The Appellants challenge the impugned order and hence, they have come before this Tribunal for relief. 3. Shri M.S. Srinivasa, learned Advocate appeared for the appellant and Shri Ganesh Havanur, learned SDR appeared for the Revenue. 4. The learned Advoca....

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....;The learned SDR reiterated the findings of the lower authorities. 6. We have gone through the records of the case carefully. The appellant contended that the Department itself finalized the assessment in respect of all the Bills of Entry under classification 9027.50. They have not filed any application under Section 129D of the Customs Act to challenge the classification made under the Bi....