2007 (3) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate, for the Respondent. [Order]. -  Being aggrieved with the Order passed by the Commissioner (Appeals) vide which he has set aside the order of confiscation of the imported goods and penalty amount imposed upon the respondents, Revenue has filed the present appeal. 2. As per facts on record, respondents entered into a contract with a foreign supplier for supply of one com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessment at Nhava Sheva & due to non-availability of facility, fourth part of shipment was shipped to Mumbai port by the supplier. It is found that majority of the consignment has already been cleared by the customs authorities at Nhava Sheva treating the same as capital goods and the same was never challenged. In such a situation, treating the balance 10% of the goods as not capital goods does ....