2007 (3) TMI 69

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....rder of remand by the Tribunal. 2. Brief facts of the case are that the appellant is a 100% EOU and made import of 630 cartons of Video Pan Cake from Singapore in October, 1997. The tapes were cleared without payment of Customs duty after availing the benefit of Notification No. 53/93-Cus. on the condition that the goods manufactured out of the imported tapes will be exported. 3. The appella....

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....o submitted that the Doordarshan Kendra, Delhi has no facility to test the magnetic tapes in question and therefore, its opinion cannot be the basis for a finding about the true nature of the tapes offered for export. 5. It is also submitted that separate penalties cannot be imposed on the appellant firm and its proprietor. Another contention on penalty is that since duty had been deposited pri....

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....pinion, the goods were old and used. The contention is that Station Engineer was cross examined and Shri N.C. Chopra had clarified that the tapes were tested in the recording/maintenance unit of the Doordarshan Kendra and this unit is testing all the tapes purchased by Doordarshan, Delhi. The learned SDR would emphasize that, as a major producer of video programmes, Doordarshan Kendra was fully co....