TMI Blog2014 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... ther it should be on the merit or on the benefit of notification as claimed - appeals filed by the Revenue as against the order of the Tribunal are pending before the Supreme Court, we are unable to proceed further in this matter except directing the Revenue to pursue the matter before the Apex Court, if they are so advised - Decided against Revenue. - C.M.A.Nos.3446 to 3448 of 2005 & C.M.P.Nos.17474 to 17476 of 2005 - - - Dated:- 1-8-2014 - R. Sudhakar And G. M. Akbar Ali,JJ. For the Appellant : Mr. K. Mohana Murali Standing Counsel For the Respondents : Mr. R. Raghavan ORDER (Delivered by R. Sudhakar,J.) The above Civil Miscellaneous Appeals, filed by the Revenue as against the order of the Customs, Excise and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Entry under Sl.No.227 of Notification No.23 of 1998-Cus. dated 02.06.1998. The Commissioner of Customs (Air), Chennai held that the equipments were misdeclared with the intent to avail the benefit of exemption, and hence, denied the said benefit of exemption, which resulted in the demand of duty with interest and penalty. Aggrieved by the order of the Commissioner of Customs (Air), the importer filed an appeal before the Tribunal. 3. The Tribunal, by a common order dated 10.3.2005, relying upon the decision in the case of A.S.Moloobhoy Sons V. CC (Adj.), Mumbai reported in (2003 (162) ELT 196 (T)) came to the conclusion that the importer had imported equipments to make the ship sea-worthy and it amounted to repair of the ship; hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht not to have filed an appeal before this Court. Hence the proper course for the Revenue would be to file an appeal before the Supreme Court as against the order of the Tribunal, as the question involves rate of duty for the goods imported and whether it should be on the merit or on the benefit of notification as claimed. 7. In view of the appeals filed by the Revenue as against the order of the Tribunal are pending before the Supreme Court, we are unable to proceed further in this matter except directing the Revenue to pursue the matter before the Apex Court, if they are so advised. 8. The above Civil Miscellaneous Appeals are disposed of in the above terms. No costs. Consequently, connected Miscellaneous Petitions are closed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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