TMI Blog2006 (10) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Saxena, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. The facts of the case are that the appellants have imported a consignment of Carding Machines and Filtration Equipments and filed bill of entry No. 313144 on 27-3-1997. The same was assessed on 3-4-1997 wherein total duty payable was Rs. 74,42,465/-. As the amount of duty was heavy, the appellants applied for E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). 2. None appeared for the appellants in spite of notice. We therefore heard the learned D.R. and perused the records. 3. The learned D.R. reiterates the finding of the lower authorities stating that since the goods have been imported prior to the issue of Notification 28/97, dated 1-4-1997, the applicable rate of duty as per Section 15 of the Customs Act, 1962 would be one p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nistry of Commerce Notification 3/97, dated 11-4-1997. It has accordingly been pleaded that both the lower authorities have misdirected themselves to the facts and issue involved in the case and therefore their order should be set aside. 5. We have considered the submissions. We find that it is not disputed that as per Section 15 of the Customs Act, the relevant date of determining the rate of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department of Revenue to cover past import which has not been done. Notification 3/97, dated 11-4-1997 can have application only in those cases where the licences have been issued prior to 31-3-1997 but imports/shipment are made after 31-3-1997 or atleast the goods arrive in the territorial water of India after 1-4-1997 which is not so in the present case. In view of this, we find no merits in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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