2026 (4) TMI 1241

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....or the Respondent(s) : No Appearance JUDGMENT DR.G.JAYACHANDRAN J. This Civil Miscellaneous Appeal is filed challenging the Final Order No.41115 of 2017 dated 22.06.2017 passed by the Honble CESTAT, South Zonal Bench, Chennai. 2.The Respondent, M/s. ITI Bangalore, imported parts and subassemblies of Mobile Switching Centres (MSC), Base Station Controllers (BSC), and Base Transceiver St....

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....ide Customs Notification No. 21/2002 dated 1.3.2002 Sl.No.242 for the import of Servers, Printers, Switches, routers, modems and UPS valued at Rs. 70,30,153/-. I order that and these items are to be charged at merit rate of duty. The consequential differential duty amount of Rs. 11,52,220/- under Sec. 28(1) of the Customs Act, 1962 along with interest at applicable rates under Section 28 AB ibid a....

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....aking, I take a lenient view and extend an option to the importers under the provisions of Section 125 of Customs Act, 1962 to pay in lieu of the confiscation a fine of Rs. 10,00,000/- (Rupees Ten Lakhs only). I order appropriation of this fine amount of Rs. 10,00,000/- (Rupees Ten Lakhs) out of the balance amount of the deposit of Rs. 1,73,23,326/- by the Noticee after adjustment and appropriatio....

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....rity with a direction to first decide the issue of jurisdiction, and after the availability of Hon'ble Superme Court's decision in the case of Mangli Impex, then subsequently decide on merits after providing an opportunity to the assessee of being heard. Status quo was directed to be maintained until the final decision. 5.Being aggrieved by the said order, the Department has filed the prese....