2021 (2) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... K.V., ADVOCATE)   RESPONDENT (SERVICE OF NOTICE ON RESPONDENT IS HELD SUFFICIENT   JUDGMENT ALOK ARADHE, J., Mr.K.V.Aravind, learned counsel for the revenue. None appeared for the respondent though served. This appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act" for short) has been filed by the revenue, which was admitted by the Bench of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngaged in manufacture of medical equipments and had imported components / parts / space such as relays, capacitors and various other items to manufacture of D.C.Defibrillators by fraudulently claiming duty exemptions under the Customs Notification Nos.11/1997, 23/1998 and 20/1999 dated 01.03.1997, 02.06.1998 and 28.02.1999 respectively. The Additional Director General of Revenue (Intelligence) iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder dated 03.05.2017, held that in view of the judgment of the Delhi High Court in Mangali Impex Vs. Union of India, [2016 (335) ELT 605 (Del)], set-aside the impugned order and remanded the matter to the adjudicating authority to decide the issue pertaining to the jurisdiction, after availability of the decision of the Supreme Court in the case of Mangali Impex (supra). In the aforesaid factual ....