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2018 (7) TMI 1542 - AT - Customs100% EOU - import of Mavowatt meters - benefit of N/N. 53/97 – Custom dt. 03.06.97 - it was alleged that the imported meters have been cleared on payment of appropriate duty without undertaking any manufacturing operation - case of appellant is that process of clearance of goods after testing, calibaration amounts to manufacture in terms of Para 9.37 of the Foreign trade Policy and hence the demand is not sustainable. Held that:- The contention of the Appellant that they undertook activity of calibaration and testing is absolutely incorrect. The Commissioner (Appeal) also found that the statement of senior functionaries clearly indicated that the goods did not underwent any processing/ testing/ caliberating activity - demand upheld. Penalty - Held that:- The appellant tried to mislead by making story of activities carried out on the imported goods which was found contrary to the statements of various persons recorded. Thus appellant did not come with their defence with clean hands - in view of the malafide conduct of the appellant, they do not deserve leniency - penalty also upheld. Appeal dismissed - decided against appellant.
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