2024 (5) TMI 1006

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....d Representative for the Respondent ORDER PER : R. BHAGYA DEVI This appeal is filed by the appellant M/s. Applied Materials India Pvt. Ltd. against Order-in-Appeal No. 285/2013 dated 28.05.2013. 2. Briefly stated the facts of the case are that the appellants are 100% EOU engaged in the business of providing software development services. The appellant imported semi-conductor fabrication system....

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....onfiscation. Consequently, the redemption fine under Section 125 and penalty under Section 112(a)(ii) of the Customs Act, 1962 was upheld. 2. The Learned Counsel submits that the impugned capital goods were imported under Notification No.52/2003-Cus. dated 31.03.2003, and therefore, they were not liable to pay any duty. It is submitted that there is no specific requirement under law to declare th....

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.... 2008 (232) E.L.T. 151 (Tri.-Del.) * Samsung Electronics Information (I) Pvt. Ltd. vs. CCE New Delhi: 2005 (187) E.L.T. 220 (Tri-Del.) * Dong-A India Automotive Pvt. Ltd. vs. Commr. of Cus., Chennai: 2006 (206) E.L.T. 252 (Tri.-Chennai). 2.1 The learned counsel further submits that there is no revenue implication in the present case as the goods are exempted and hence, the question of confisc....

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.... the Revenue reiterated the finding of the Commissioner (Appeals). 4. Heard both sides. At Para 7 of the impugned order, the Commissioner (Appeals) notes that the appellant had submitted the proforma invoice of the supplier and requested for First Check before the assessment of the impugned goods. During the examination of the goods by the Chartered Engineer, it was noticed that the capital goods....