2017 (12) TMI 1909

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....ate, for the Appellant. Shri K.N. D'Souza, Asstt. Commr. (AR), for the Respondent. ORDER Per : Justice Satish Chandra, President The present appeal is filed against Order-in-Appeal No. 35/Mumbai-III/2009, dated 26-2-2009. 2. Brief facts of the case are that vide Bill of Entry dated 30-8-2008, the appellant has imported various types of ACC Decoder, Single-station Decoder, Remote and....

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....o. 469 (Gr.V) 2015 (JNCH)-Appeals-II, dated 7-9-2015. 4. On the other hand, Shri K.N. D'Souza, Learned Authorised Representative for the department, reiterated the impugned order. 5. After hearing both sides and on perusal of the record, it appears that, in the instant case, the appellant had imported variety of decoders. The main argument of the appellant was that 'parts of the irrigation s....