2023 (11) TMI 824

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....ER ( JUDICIAL ) And HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For the Appellant : Mr. K. A. Jathin , AR For the Respondent : None ORDER Per : DR. D. M. MISRA None present for the respondents. 2. These three appeals are filed against common Order-in-Appeal No.70/2010 dated 31.3.2010 passed by the Commissioner of Customs (Appeals), Bangalore. 3. Briefly stated the f....

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....ner, Customs Revenue Laboratory, Cochin Customs House, it was found that the samples were containing carotene (as beta carotene) below 500 mg / kg., hence, the condition of Sl. No.34 of Notification No.21/2002-Cus. dated 1.3.2002, as amended, not satisfied. Consequently, the same is classifiable under subheading 15119090 read with Sl. No.434 of the Notification No.21/2002-Cus. dated 1.3.2002. Acco....

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....ted in 2006 (193) ELT 499 (Tri.-Bang.) later upheld by the Hon'ble Karnataka High Court in as much as the delay occurred in the said case was more than three months whereas in the present case, the delay was less than three months. 5. On perusal of the records, we find that the learned Commissioner (A) following the principle of law laid in the above case has observed that since there was inord....