2018 (3) TMI 1845

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....ra, President and Shri C.J. Mathew, Member (T) Shri H.K. Pandey, Advocate, for the Appellant. Shri S.N. Mitra, Assistant Commissioner (AR), for the Respondent. ORDER Application for early hearing is allowed and, with consent of both sides, the appeal of M/s. Enkon Pvt. Ltd. against Order-in-Appeal No. KOL/CUS (PORT)/AA/711, dated 14th June, 2017 of Commissioner of Customs (Appeals), Ko....

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....sioner of Customs, New Delhi [2017 (357) E.L.T. 893 (Tri.-Delhi)] and Commissioner of Central Excise, Chennai v. Soumag Electronics Ltd. [1999 (108) E.L.T. 167 (Tribunal)] which have held that components of system are classified under the heading relevant to the systems. 3. We have heard Learned Authorized Representative who reiterated the findings recorded in the impugned order. 4.&ems....

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.... different, the decisions cited by Learned Counsel will not advance the case of the appellant. The confiscation and imposition of penalty cannot be faulted. 6. Lack of such certificate is admitted by the appellant despite which clearance into the domestic market is sought upon redemption on payment of fine in lieu of confiscation. The goods were ordered to be re-exported because of non-com....