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2014 (1) TMI 1068 - CESTAT BANGALOREImport of Laptops - Benefit of Notification No. 94/96-Cus., dated 16-12-1996 - Lack of evidence of evidence of export - Imposition of penalty - Held that:- respondent has not disputed the duty liability and have already discharged the same. Therefore, the question of eligibility for the benefit of Notification No. 94/96 or otherwise does not arise - respondent were able to show that these laptops which were imported by them were leased from foreign companies and had been issued to the individual employees. Because these laptops developed some fault when the employees had gone abroad they had left it with the foreign company who had leased the same and subsequently all these laptops were imported as one consignment. Accepting this submission on the basis of records and also taking note of the fact, that even the original adjudicating authority had also taken a view that the serial numbers and identification numbers of the laptops tallied with the ones which were leased by the employer - Decide against Revenue.
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