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2018 (7) TMI 542 - AT - CustomsClassification of imported goods - Benq and Viewsonic Projectors - whether classified under CTH 85286900 or under CTH 85286100? - benefit of N/N. 24/2005-Cus. Sl. No. 17 - the respondents points out that the Commissioner (Appeals) order was in respect of 24 consignments imported through Air Cargo Complex and 3 imported through Sea Port, Chennai; that however, the department has come in appeal only against the latter; that in respect of remaining consignments imported at Air Cargo Complex, department has accepted the order of the Commissioner (Appeals). Held that:- Department having accepted the decision of the Commissioner (Appeals) in respect of 24 consignments, they cannot now turn around and express a grievance only against a portion of the impugned order relating to remaining three consignments which have been imported through Seaport, Chennai - The Hon’ble Apex Court in the case of Marsons Fan Industries [2008 (1) TMI 290 - SUPREME COURT] has categorically held that when the Department has accepted a decision pertaining to same assessee itself on similar goods, that decision has attained finality. Appeal dismissed - decided against Revenue.
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