2006 (2) TMI 380

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....t. [Order per : P.G. Chacko, Member (J)]. - Ld. Commissioner of Customs (Imports) demanded duty of over Rs. 58 lakhs from the appellants in respect of goods imported by them and cleared under a few Bills of Entry. He also appropriated the cash deposit of Rs. 7 lakhs made by the party, towards this demand, besides realising an amount of Rs. 1,95,032/- through enforcement of Bank Guarantees. T....

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....rons mean fibre diameter" were made and sought to be cleared with the benefit of concessional rate of duty under Notification No. 20/99-Cus., dated 28-2-1999 as well as the benefit of exemption from Special Additional Duty (SAD) under Notification No. 22/99, dated 28-2-1999. In provisional assessments, these benefits were allowed. Ld. Commissioner, in the impugned order, finalised the assessments ....

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....rted. This claim stood disproved when the Managing Director of the company admitted that they had subjected the goods to a process of manufacture. That statement, it appears, was never retracted. Thus, it appears that the benefit of exemption from payment of SAD was also not available to the subject goods as held by ld. Commissioner. The appellants have not made out prima facie case against the de....