2018 (7) TMI 551

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.... issued a SCN dated 08.01.2007 demanding a differential duty of Rs. 21,32,056/- alleging that the computers were being used by students and faculty members for preparing articles/projects which did not appear to be research work; the appellants were offering Post Graduate Level courses in microbiology, botany, biochemistry and that the students were not involved in research and research was not one of the objectives of the courses offered. The said SCN was confirmed by Commissioner of Customs vide Order-in-Original No. 21/2008-Customs adjudication dated 21.10.2008. Hence, this appeal. 2. The appellants contended that there is no dispute about the fact that the appellants had imported the subject goods claiming exemption under Notificatio....

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....52 (Tri. Bang) (ii) Indo Cosmesi (P) Ltd Vs. Commissioner of Cus. New Delhi [2001 (133) ELT 613 (Tri. Del)] (iii) Maruthi Detective & Security Agency Vs. Commr. Of C.EX, Belgaum [2006 (3) STR 521 (Tri.Bang)]. 4. The appellants contended that as the goods were imported against invalid certificate, confiscation of the goods and imposition of penalty is not justified. In view of the decision of CESTAT in the case of Viswanandha Institute of Tech. of Management Vs. Commr. Of Cus, ICD, New Delhi [2008 (231) ELT 65 (Tri. Del)] 5. The Departmental Representative has reiterated the findings of the Commissioner and has highlighted that whereas the strength of the students in the courses is only 75 were pre-requisite for avail....