2017 (12) TMI 903

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....he appellant Present Shri Govind Dixit, DR for the respondent ORDER Per: V. Padmanabhan 1. The appeal is against the Order-in-Appeal No.193/2017 dated 29/03/2017. The appellant imported certain electrical items and filed bill of entry declaring them as part of electrical items. When the goods were examined by customs they were found to contain complete induction cookers but packed in k....

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....uty as computed by the customs authorities and cleared the goods after furnishing a bond for an amount of Rs. 22 lakhs along with bank guarantee for Rs. 2,20,000/-. Subsequently, the lower Authorities ordered confiscation of the goods and imposed redemption fine of Rs. 75,000/- as well as penalty of Rs. 37,736/-. Aggrieved by the impugned order the present appeal has been field. 3. With above b....

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....ifferential duty demanded has already been accepted and paid by the importer. Further, the appellant had executed bond and bank guarantee only to cover the possible confiscation of the goods. 6. After hearing both sides and perusal of record, we find that the appellant had imported electrical induction cookers in CKD form. Upon inspection, the goods were found to be complete induction cookers, ....