2009 (10) TMI 783

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....ty confirmed and penalty imposed [details of which are contained in the Annexure to this order] and proceed to decide the appeal at this stage with the consent of both sides as the grievance of the importers is of non-implementation of Tribunal's Final Order No. 507 to 560/2007 dated 30-4-2007 [2007 (216) E.L.T. 258 (Tribunal)]. 2. The benefit of Notification No. 21/2002-Cus., dated 1-3-2002 as per Sl. No. 215 of the Table annexed thereto read with Sl. No. 7 of List No. 31 appended thereto has been denied to importers of machines declared as 'computerized embroidery pattern making machine with plotter' (Tajima Brand) on the ground that the imported items did not contain plotter and the goods have been confiscated. Demands of duty have been....

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....by competent experts from the Central Machine Tools Institute, Bangalore or TECSOK or other competent Government agency and to obtain their report". The cases were decided afresh by the order under challenge in the present appeals, by once again holding that the imported goods were computerized embroidery machines without plotter, relying upon the reports of the Textile Commissioner, Coimbatore and confirming the earlier orders passed by the adjudicating authorities who had confirmed demands by denying the benefit of the Notification and confiscated the machines and imposed penalty. 4. The grievance of the importers/indenting agents is that the Tribunal's direction for inspection of the machines in operation by the authorities at the pla....