2018 (6) TMI 1626

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....Advocate, for the Appellant. Shri S.K. Naskar, AC (AR), for the Respondent. ORDER [Order per : Bijay Kumar, Member (T)]. - The present appeal has been filed by the Revenue against Order-in-Appeal No. KOL/CUS/CKP/481/2007, dated 31-12-2007 passed by the Commissioner of Customs (Appeals), Kolkata in respect of import made by the respondent under Notification No. 146/94-Cus., dated 13th July....

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....ed by the competent authority which is National Sports Authority of India. 2. Heard the parties and perused the case records. 3. Ministry of Youth Affairs, Government of India, vide its letter dated 8th November, 2004 has stated that the import is in pursuance to the provision of support for installation of Synthetic tracks and the Ministry has recommended the same to be imported w....