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2018 (2) TMI 245 - AT - CustomsViolation of import conditions - import of goods like rubber pads, slates and support plates etc., without payment of duty - Revenue held a view that the condition of value addition cannot be achieved if significant portion of manufacture involves indigenous items - N/N. 32/97-Cus. dated 01.04.1997 - Held that: - Relying on the decision of the Tribunal in the case of Saptagiri Leathers Vs. CC, Chennai [2002 (12) TMI 338 - CEGAT, CHENNAI], the Commissioner (Appeals) held that there is no violation of the import conditions by the respondent - there is no violation of the conditions of concessional import by the respondents - appeal dismissed - decided against Revenue.
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