2018 (4) TMI 552

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....he facts of the case are that M/s. Big Apple Manufacturing, the appellant herein, had filed Bill of Entry dated 21.09.2006 for import of goods declared as 1344 nos. of Celeron CPUs and 86 Nos. of P-III 700 Sockets with declared assessable value of Rs. 3,28,400/-. On examination the goods were found to be second hand and certain discrepancies in respect of description and quantity were also noticed....

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....n under Section 128 (1) of the Act. However, on further appeal, the Tribunal vide Final Order No. 08/2008 dated 02.01.2008, condoned the delay and allowed the appeal by way of remand to the Commissioner (Appeals) to decide the case on merits. The Commissioner (Appeals) vide impugned order No. 24/2008 (H-II) Cus. dated 12.06.2006, found no reason to interfere with the order of the original authorit....

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....e Commissioner (Appeals) have not considered the submissions of the appellant that used micro-processors are freely importable and that there is no license is required for such importation. iii) Clarification given by DGFT, which was submitted to these authorities have not been considered. iv) The imposition of redemption fine and penalty is unwarranted. v) There are two certificates for the....

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....nature of the imported goods. The only recourse then would be to rely on the certificate given by the Chartered Engineer. The original authority has found that the Chartered Engineer's Certificate did not mention about the claimed recondition of the impugned goods but that the goods were mentioned as used, hence would require license for import. We also find that the allegation of a second report ....