2005 (6) TMI 84

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....The Revenue filed appeals against the Order Nos. 77-78/97 dated 25-11-97, passed by the Commissioner of Customs, Amritsar. The appeal was dismissed by the Tribunal under Order No. A/1001/99 dated 29-10-99. Revenue filed application for rectification of mistake for modifying this order. The application was also rejected under Order No. M/253/2000-NB (DB) dated 24-11-2000 [2001 (127) E.L.T. 411 (T)]....

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.... it for final disposal". 2. Now the appeal of Revenue has been taken up for final disposal in view of the order of Punjab and Haryana High Court. Shri S.M. Tata, learned Senior Departmental Representative, appearing for the Revenue, submitted that the Commissioner has wrongly dropped the demand of Rs. 12,01,228/- on the ground of time bar. He challenged the finding of the Commissioner on the gr....

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....advance, they could have engaged another Advocate. Hence we are proceeding with the appeal as it is an old case and three adjournment have already been given. 4. We have considered the submissions of Revenue. We find that the Commissioner in Order-in-Original has given findings that, "however, show cause notice dated 22-4-95 in respect of goods imported vide Bill of Entry No. 82 dated 26-5-94 w....

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....ficer has himself assessed the goods under Heading 9017.30 by changing the classification adopted by the importer. The examination report of the Customs Officer as recorded on Bill of Entry clearly show that they had found the goods as per description in Bill of Entry and invoice. On examination, when the officers have not pointed out that the goods are to be classified not as 'universal measuring....