2013 (6) TMI 656

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..... a:- Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. We have heard Shri Nagesh Pathak, learned DR appearing for the Revenue, nobody appeared for the assessee. 2. For better appreciation of the facts and reasons adopted by Commissioner (Appeals) for grant of relief. We reproduce the relevant paragraph from the impugned order:-    5. .....

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..... tification No. 174-Cus/66 dated 24/09/66 have been fulfilled, the benefit of this Notification cannot be denied. Further, on perusal of the records, I find that the heading Exemption to re-import of private personal property is covered under General Exemption No. 111 governed by Notification No. 174-Cus/66 of 24/09/66 as amended. In view of the above I observe that the assessment of Bills of Entry .....

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