2007 (4) TMI 530

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....e Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed by Revenue against the Order-in-Appeal No. 01/2005 dated 29-8-2005 passed by the Commissioner of Customs (Appeals), Cochin. 2. The respondents imported 108 pes. of Second Hand Photocopying Machines. Revenue proceeded against the importers on the ground that in terms of Para 2.17 of the EXIM Policy, t....

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....2005 (184) E.L.T. 135 (Tri.-LB). In terms of the above said decision, the Commissioner (Appeals) held that there is no contravention of EXIM Policy. Therefore, he set aside  the confiscation and imposition of fine and penalty. 3. Revenue is aggrieved over the impugned order on the following grounds :- (i)      The Commissioner (Appeals) had relied on the La....

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....t precedent. (iv)   In terms of para 2.3 of the Foreign Trade Policy, the DGFT is the final interpreter of policy and any clarification on the matter of policy is final and binding on all. (v)     The learned JCDR further pointed out that the Kerala High Court has overruled Atul Commodities decision as reported in 2006 (202) E.L.T. 392 (Ker.). In view of the abo....