TaxTMI 
TaxTMI 
2010 (7) TMI 955
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....Act, 1962. I am reproducing the findings portion of this Tribunal. "5. It appears that the decision referred to above has considered the facts and circumstances and case law, referred to by both sides and arrived at the conclusion that the burden lies on the Department to prove that the goods were smuggled, since the goods were not notified under Sec.123 of the Customs Act, 1962. Since this has not been done, the impugned order was set aside therein. In the similar facts and circumstances, following the ratio of the said decision, I accept the plea of the party and in the result, appeal is allowed with consequential relief, if any." 3. Aggrieved by such an order, Revenue filed a misc. application for rectification of mistake whe....
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....that department has produced notification to show that certain goods were notified under Section 123 of the Act, the same has not been properly considered by the Tribunal. 8. In the circumstances, without answering the question of law framed above, we allow the appeal by setting aside the order of the Tribunal. The matter is remanded to the Tribunal for fresh consideration in accordance with law, in the light of the notification produced by the revenue before considering the case of the parties on merits." 3.1 In pursuance of such a direction, the matter is listed before me for disposal. 4. The learned Counsel appearing on behalf of the appellant submits that out of the entire list of the items, the only items, which beg f....
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.... items, which are described as Calculators, find themselves being notified by Customs Authorities as per Notification issued under Section 123 of the Customs Act, 1962. CALCULATORS Sl. No Name of the item Quantity Value (in Rs.) 1 Casio Scientific Calculators 7x82 TL 02 2000 2 Casio Scientific Calculators 7x100 MS 01 1000 3 Citizen CT 300 Calculators 03 1500 4 Citizen SLD 715B Calculators 04 1000 5 Casio Scientific Calculators 7x100Z 01 1000 6 Casio Scientific Calculators 7x99MC 02 2000 7 Casio Tax & Exchange Calculators SL 2207E 02 1000 8 Citizen Electronic Calculator CT 612 01 1000 9 Casio Electronic Calculator MJ 100 03 2400 10 Casio Scientific Calculator Fx100MS 05 2000 11 Casio Scientific ....