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M/s. K2 Machine Tools Pvt Ltd, Shri M. Udayakumar Versus CC (Port-Imp.) , Chennai

Amendment of prayer Prayer to re-export seized goods Customs seized goods imported on reasonable belief that appellants have imported full machinery in guise of parts in two different consignments to evade ADD Appellate authority confirmed ADD with direction to authority to re-quantify ADD by taking into consideration of amended Notification No. 39/2010 and also set aside fines and penalty Appellant filed application for amendment of prayer of their appeal and also filed stay application .....

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Regarding stay application, goods are already under custody of customs and has also undertaken that they will not clear goods so, there is no question of stay of operation of impugned order stay granted. - C/MISC/42553/2014, C/40941/2014, C/MISC/41613-41614/2014, C/41345-41346/2014 - MISC ORDER NO.40732-40734/2015 - Dated:- 8-5-2015 - R Periasami, Member (T) And P. K. Choudhary, Member (J),JJ. For the Appellant : Mr Hari Radhakrishnan, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) ORDER .....

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of Entry and also the seized goods already cleared under Bill of Entry No. 394117 dated 29.12.2009 on the reasonable belief that the appellants have imported the full machinery of injection moulding machine in the guise of parts in two different consignments to evade ADD in terms of Notification No.47/2009 dated 12.05.2009.Subsequently, show cause notice dated 31.05.2010 was issued to the appellants. The adjudicating authority in his order No. 18779/2012 dated 08.05.2012 confirmed ADD of ₹ .....

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ide its Final Order No. 40265 & 40266/2013 dated 17.07.2013 remanded the matter to the original authority for fresh consideration. 4.Appellant filed C.M.A.No. 2780 & 2781/2013 before the Hon'ble High Court of Madras against the above remand order passed by this Tribunal. Hon'ble High Court in its order dated 20.08.2013 disposed the CMA with the direction to the adjudicating authority to pass fresh order. 5.The adjudicating authority in his denovo order dated 27.12.2013 confirmed .....

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against the impugned order for setting aside fine and penalty and also on the remarks made by the Commissioner (Appeals) in his impugned order (at page-10) that it is not tax evasion but tax planning. During the pendency of the appeals, the appellant filed this present miscellaneous application for amendment of prayer of their appeal and also filed stay application for setting aside the operation of the impugned order. 6.Ld. Advocate submits that the goods were imported in the year December,2009 .....

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h they have not made the prayer before the lower appellate authority or before the adjudicating authority seeking for re-export of the goods." Considering the lapse of time for the purpose for which the goods were intended, they are now intended to re-export to the supplier. He relied upon the following decisions in this regard: - ZTE Corporation Vs. CC (Import & Gen.) 2014 (304) ELT 35 (Del.) - Wrigley India Pvt. Ltd. Vs. CC, Chennai 2009 (234) ELT 173 (Tri.-Chen.) 7. On the other hand .....

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on the merits of the case as the entire case has been made by the department on misdeclaration with an intention to evade ADD as they imported full injection moulding machines in two parts and filed in two bills of entry. The goods were confiscated and ADD was imposed, treating them as full machines not parts thereof. Therefore, he says that this amendment even if it is considered should be only after succeeding their appeal on merits. 8. As regards stay application filed by the Revenue, Ld. AR .....

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