2016 (6) TMI 444

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....ECHNICAL) For the Appellant : Smt. Radhika Chandrashekar, Advocate For the Respondent : Shri N. Satwani, Authorised Representative ORDER PER : DR. D.M. MISRA; These appeals are filed against OIA Nos. KRS/101/VAPI/2008 and OIA-KRS/82/VAPI/2008 both dated 31.03.2008. 2. Briefly stated facts of the case are that the appellants imported inputs duty free, packed in MS Barrels, availin....

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....ssioner (Appeals), who uphold the adjudication order and rejected their Appeal. Hence, the present appeal. 3. The Ld. Advocate Smt. Radhika Chandrashekar, for the appellant has submitted that what they had imported duty free were "inputs" and not 'MS Barrels', therefore, clearance of the said 'MS Barrels' later in Domestic Tariff Area, would not require any permission, being not covered under t....

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....ase of Sanmar Speciality Chemicals Limited vs. CCE & Cus. Vapi - 2013 (298) ELT 62 (Tri. Ahmd.) and Commissioner of Customs, Bangalore vs. Suretex Prophylactics (I) Limited - 2006 (195) ELT 325 (Tri. Bang.) are not applicable to the facts of the present case. The Ld. Advocate further submitted that since the issue involved in the present case relates to interpretation of Notification No. 53/2003-C....

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.... are not meant for repeated use, Customs duty at the appropriate rate was required to be paid on these barrels when cleared to DTA. Also, since the appellant failed to pay duty at the time of its clearance, therefore, penal provisions have been rightly invoked by the authorities. 5. Heard both sides and perused the records. We find that undisputedly the appellant had imported inputs duty free p....