1988 (6) TMI 276

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.... - The appellants imported a machine called QSS 503-D Computerised Colour Photo processing machine alongwith accessories and shares under Bill of Entry No. 346 dated 28-6-1985. The clearance of the consignment was sought as Project Import at flat rate of duty of 45% ad valorem. At the time of examination of the goods it was found by the Customs Officer that the goods contained, inter alia, photo....

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.... (Appeals). Assistant Collector's order was upheld by the Collector of Customs (Appeals) in the impugned order. Hence, this appeal before this Tribunal. 2. I have heard Shri Sogani for the appellants and Smt. Chaturvedi for the respondent. Shri Sogani has argued that duty was paid on 23-8-1985 under self-assessment system and the goods were not assessed by Customs Officer. The goods were surrende....

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.... over. I also find from the appellants' letter dated 30-8-1985 to the Deputy Collector of Customs that they wrote to the Deputy Collector relating that they would like to surrender the goods to Customs. This shows that they abandoned the goods on 30-8-1985. Under Section 23(2) of the Customs Act, 1962, no duty is payable on the goods abandoned. In the circumstances, the appellants are entitled to ....