2020 (4) TMI 449

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....wanathan, Advocate for the Appellant Ms. K. Komathi, Authorized Representative (A.R.) for the Respondent ORDER Per : Hon'ble Mr. P. Dinesha Brief facts are that the appellants had imported CFL lamps with/without choke from China during August to December 2002. As per Notification No. 128/2001-Cus. dated 21.12.2001, issued provisionally and effective up to and inclusive of 20.06.2002, A....

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....e duty along with interest, but however, the appellant having failed to do the same, the appeals were dismissed for non-compliance with pre-deposit vide Orders-in-Appeal C.Cus. No. 736-746/2004 dated 30.09.2004. The appellant preferred appeals before the Tribunal and the Tribunal vide Final Order Nos. 809-815/2005 dated 07.06.2005 remanded the issue to the First Appellate Authority to pass a fresh....

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....s) to pass speaking orders on merit in accordance with law and principles of natural justice, without insisting on pre-deposit. The Revenue went in appeal against the aforesaid Final Orders of the Tribunal before the Hon'ble High Court of Madras, but however, vide Order dated 31.03.2008 the same was dismissed by the Hon'ble High Court of Madras. 3. In view of the above remand order of the Tribu....

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....he Hon'ble Apex Court in the case of Commissioner of Customs, Bangalore v. M/s. G.M. Exports reported in 2015 (324) E.L.T. 209 (S.C.). 5. Per contra, Ms. K. Komathi, Learned Authorized Representative appearing for the Revenue-respondent, supported the findings in the impugned order. 6. After hearing both sides, we note that an identical issue came up before the Division Bench of this very Tr....