2018 (1) TMI 129

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....ccountant For the Appellant Shri Parashivamurthy, Dy. Commissioner(AR) For the Respondent ORDER Per : V. Padmanabhan The present appeal is filed against the Order-in-Appeal No. 79-07 dated 28/06/2007. The appellant is a Software Technology Park (STP) unit and eligible for duty-free import of various goods in terms of Customs Notification No.52/2003 dt. 31/03/2003. The dispute is with r....

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....ave been allowed for use in the STP unit in terms of the certificate issued by the STPI authorities. On the basis of the certificate, the goods were also allowed by the customs for duty-free clearance and the same were warehoused in the appellants bonded premises. Duty demands were raised by the Department subsequently to that even though such goods were still found in their bonded warehouse. He s....

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.... its building, equipment and staff. Security is also a state of feeling happy and safe from danger or worry. The learned Commissioner has tried to distinguish between safety and security instead of highlighting the synonymous nature of the words. Safety can never be divorced from security. In the present case, the equipments imported are primarily meant to keep the premises of the software safe an....

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....n adopted. In these circumstances, we do not find any merit in the order of the Commissioner. Therefore, we set aside the same with consequential relief to the appellants. Thus, the appeal of the appellant is allowed. Since the partys appeal is allowed, Revenues appeal has become infructuous. Therefore, we dismiss the Revenues appeal." As above, the Tribunal has held that once the approval has ....