2026 (4) TMI 385

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.... For the Appellant : None For the Respondent : Shri Shiv Shankar, Authorized Representative ORDER JUSTICE DILIP GUPTA: Case has been called out but no one has appeared on behalf of the appellant despite of service of notice of the date fixed upon the learned counsel appearing for the appellant on 19.10.2024. The appeal had been adjourned on number of occasions. On 28.07.2025, it was m....

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....der section 28AA of the Customs Act, 1962. 4. The dispute in the present appeal relates to engine stand imported by the appellant. In the Bills of Entry, the appellant classified the engine stand under CTI 7310 29 10. The impugned order holds that the engine stands are classifiable under CTI 8716 39 00. The appellant also claimed benefit of payment from IGST under Notification No. 50/2017 dated....

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....ned, the finding recorded by the Principal Commissioner is that even if 557B were to apply, the appellant had not produced any documents to show that the aircraft stands were imported under a lease agreement. 6. A perusal of the show cause notice shows that it proceeds on the footing that the appellant had imported aircraft engines, aircraft parts and aircraft engine stands under a lease throug....