2005 (9) TMI 569

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....ri K.S. Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - Both these appeals arise from common OIO No. 18/2003-Cus., dated 29-8-2003 by which the Commissioner has confirmed duty demand of Rs. 15,64,681/- in respect of goods imported vide 26 bills of entries and demands raised as per show cause notice dated 19-5-2003. There is a penalty of Rs. 5 lakhs on the Comp....

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....for development of software for exports within the stipulated period of one year. The department after due enquiries, and recording the statement of Shri Vasudevan, Associate Manager and authorized signatory of the appellant, found that the appellants had not maintained any records to show that the toner cartridges imported under 26 bills of entries had been consumed/utilized by them within the in....

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....he exemption from payment of duty on the appellant producing proof of unutilized imported items for the purpose of development of software. He has quoted extensively the provisions of the notification to come to the conclusion that in terms of the said notification and the licence granted they were bound to maintain all the records, to support the plea that the goods had been utilized for the inte....

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....refore, the order passed is justified. 2. On a careful consideration and on perusal of the order and the grounds of the appeal, we are of the considered opinion that the order passed by the Commissioner is just legal and proper. The appellants were bound to have produced the records to show the utilization of the imported items under 26 Bill of Entries. They cannot take shelter on their la....