2015 (5) TMI 129

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....er: P K Das: Revenue filed this application for stay of operation of the impugned order passed by the Commissioner (Appeals) 2. After hearing both the sides and on perusal of the records, we find that the respondents imported external Hard Disc Drives and filed various Bills of Entry during the month of April and May, 2013. They claimed benefit of exemption Notification No. 12/12-CE dated 01.03.....

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....ke any expert advice. In any case, he has observed in his order that the hard disc imported by the appellant are enclosed in metal cartridges by fitting and he has observed that these are interchangeable. In the absence of any expert opinion and arriving at a decision after seeing the hard disc drive does not seem to be a correct way to decide the issue. On the other hand, the ld. Commissioner (Ap....