2017 (5) TMI 738

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.... Assistant Commissioner (AR), for Revenue ORDER Per: M.V. Ravindran These two appeals are filed by the importer-appellant as well as by the Revenue. The importer-appellant has also filed a cross objection against the Revenue's appeal. All the three are disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the Dep....

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....tion of the submissions made by both sides and perusal of the records, on a specific query from the Bench, both sides are not able to bring to our notice as to what were the goods which were imported by the appellant from Polytex AG, Switzerland. On perusal of the order-in-original as well as the impugned order, we find that there is no mention as to what were the goods which were sought to be imp....

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....ter-appellant and the supplier in respect of textile machinery, designs and patents, electric sample cutting and pinking machine polytex type etc., but there is no finding as to whether the appellant has imported the designs or machine itself or the products themselves. We also note that it is the claim of the appellant-importer that they have not paid any licence fee or royalty to the supplier as....