2016 (7) TMI 862

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....ondents : Mr. V. Sundareswaran ORDER Heard Mr.S.Jaikumar, learned Counsel appearing for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel appearing on behalf of the respondents and with the consent of learned counsel appearing on either side, this writ petitions are taken up for final disposal. 2. The petitioner has filed these Writ Petitions to direct the respondents to asses....

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....tem. 4. This having not been purchased by the petitioner, the Original Authority held that there is a contravention of prohibition imposed under the Indian Wireless Telegraphy Act, 1933 and the said authority confiscated the said item under section 111 (d) of the Customs Act, 1962, without giving the option for redemption. Apart from that penalty of Rs. 10,000/- was imposed on the petitioner unde....

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....ms earlier and therefore sought for setting aside the order passed by the Assessing Authority. 6. After hearing the petitioner, the Commissioner (Appeals), took into consideration of the facts pleaded and by an order dated 18.02.2016, allowed the Appeal, holding that the product viz. Crestron MTX-3 Panel Systems does not require any clearance/licence from the wireless Planning and Co-ordination W....

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....ed Senior Panel Counsel appearing for the respondents submits that though the appeal has been preferred, the same is yet to be heard and the Petition for Stay is also pending. 9. Taking into consideration of the fact that the order of the Commissioner (Appeals) was passed on 18.02.2016 and the Appeal has been presented before the CESTAT on 30.05.2016, within the period of limitation and the appea....