2006 (3) TMI 496

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....SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 157/2003 dated 17-11-2003, passed by the Commissioner of Customs, Cochin. 2. The appellants imported Electrical switches, sockets, etc. from China by filing Bill of Entry dated 17-1-2003. During the relevant period, as per foreign trade policy of the Governm....

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....s. On the above ground, he upheld the order of the Original authority. The appellants are aggrieved over the order of the Commissioner (Appeals). Hence they have come before the Tribunal for relief. 3. Shri A.K.J. Nambiar, the learned Advocate appeared on behalf of the appellants and Shri K.S. Bhat, the learned SDR appeared for the Revenue. 4. The learned Advocate argued the follow....

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....gistration has at any rate being dispensed with vide DGFT Notification No. 13, dated 20-6-2003. (vi)   Since the appellants had already paid the duty of Rs. 10,000/-, the goods may ordered to be released after imposing redemption fine. 5. The learned SDR re-iterated the orders of the lower authorities. 6. We have gone through the records of the case carefully. Even tho....