2005 (10) TMI 453

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....P. Jagasia, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is a departmental appeal against OIA No. 9/04-Cus., dated 19-10-2004 passed by the Commissioner of Customs and Central Excise (Appeals) Visakhapatnam. 2. The brief facts are as follows : The respondents on conversion of their vessel from foreign to coastal run on 27-10-97 paid customs duty on the s....

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....ppeals) after detailed examination of the issue allowed the appeal of the respondent with consequential relief. Revenue is aggrieved over the impugned order on the following grounds. (1) The case laws relied on by the Commissioner (Appeals) are distinguishable. In the present case, originally the claim was filed with an entirely different formation, Custom House Chennai. Whereas in the cases reli....

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....n the case of Miles India Ltd. [1987 (30) E.L.T. 641 (SC)]. 3. Shri N.P. Jagasia, learned advocate appeared for the respondents and Shri Ganesh Havanur learned SDR for the revenue. 4. We have heard both sides. The learned Commissioner (Appeals) has narrated the entire facts of this case to highlight the inept handling of the entire issue by the department. We do not want to repeat the ....