2017 (7) TMI 880

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....ner/AR for the Respondent ORDER [Order Per : Mr. M. V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. 70/2012 (H-II) Customs, dated 26.09.2012. 2. None appeared on behalf of the appellant. 3. This matter was listed on 04.04.2017 on which date the appellant was unrepresented but the Bench suo-motto granted adjournment as a last chance and informed the appellant. A ....

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....ack from Middle East permanently and hence brought back his household goods under Baggage Rules (transfer of residence) through container as an unaccompanied baggage. The said container was examined by the authorities and it was found that in addition to used household goods, new items like 14 split Air Conditioners, 05 Refrigerators, 11 boxes of lighting fixtures and one unit of modular kitchen w....

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....on which is in para 7.1 and 7.2 of the impugned order, which is reproduced: "7.1 - The appellant has failed to file baggage declaration on 19.03.2012. The documents filed along with the baggage declaration with the Customs, the goods were declared by the appellant to be his personal use. On examination of the same the goods were found in commercial quantity, in as much as the appellant brought ....

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....any to appellant's account, the appellant produced a letter dated 19.02.2012 issued by M/s Trans Gulf Electromechanical LLC. On verification of an invoice No. LT/CIPL/LT0005/2012 issued by M/s LITE-Tech Industries is dated 15.03.2012, where as the letter issued by M/s Trans Gulf Electromechanical LLC is dated 19.02.2012. I observe that the letter dated 19.02.2012 produced by the appellant is a....