2013 (5) TMI 823

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....the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order dated 9-11-2012 whereby the ld. Commissioner (Appeals) has upheld the lower adjudicating authority's order. 3. The brief facts of the case are that the appellant is a 100% E.O.U. Vide Bill of Entry No. 732009, date....

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....uthority confirmed the demand and imposed equal amount of penalty under Sec. 114A of the Customs Act, 1962. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who upheld the adjudication order. Hence the appeal. 4. The contention of the appellants is that they have imported the goods for the purpose of demonstration/reverse engineering. However, the i....

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....s. We have perused the Notification No. 52/2003-Cus. which provides exemption to goods imported by 100% EOU. The question raised by the department is that the goods are not covered under Annexure II and as per sub-clause (3)(d)(I)(i), in the case of capital goods, such goods are not proved to the satisfaction of the said officer to have been installed or otherwise used within the unit, within a pe....