2016 (4) TMI 277

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ttopadhyay, Consultant ORDER PER SHRI H.K.THAKUR. This Appeal has been filed by the Revenue against Order-in-Appeal No.Prev./Cus-03/2011 dated 28.03.2011 issued on 30.03.2011, passed by the Commissioner of Customs(Appeals), Kolkata as First Appellate Authority. 2. Shri S.K.Naskar, AC(AR) appearing on behalf of the Revenue argued that Officers of Customs (Prev.), West Bengal, Kolkata se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iginal dated 20.10.2010 passed the Adjudicating Authority and filed Appeal before the Commissioner(Appeals), who has also set aside the Appeal filed by the Revenue. Ld.AR relied upon an Order-in-Appeal No.Prev./CUS/04/2010 dated 28.01.2010 passed by the same Appellate Authority where similar goods with brand names were held liable for confiscation. It is the case of the Revenue that when the marks....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... records. It is observed from the records available that Respondent did furnish Bills of Entry, packing list and invoices of the goods imported. The same are reflected in the brief facts of the case recorded by the Adjudicating Authority in Order dated 20.10.2010. The very fact that similar goods are being imported into India where marks and numbers are not specified in the invoices/packing list a....