TMI Blog2017 (11) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... prefer an appeal, when their stand and stance stands affirmed in appeal. In the aforesaid circumstances, we do not think that any ground or reason for condonation of delay is made out - the impugned order and the present order would not be construed as an order which would constrain or bind the Revenue from taking a stand that TCC, i.e., “traction control cabinets” are classifiable under the heading “8537” in any other case relating to a separate Bill of Entry, if permissible in law. We also clarify that in case the appellant/revenue takes this stand, it will be open to the assessee/importer to contest the said position - appeal dismissed - decided against appellant. - CUSAA 60/2017 - - - Dated:- 1-11-2017 - SANJIV KHANNA MS. PRATHIBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l cabinet, was covered by the said entry/heading. 5. The stand of the Revenue, on the other hand, was that the aforesaid product was classifiable under the heading 85044010 which covers electrical transformers, static converters (for example rectifiers) and inductors. 6. The order in original dated 12.09.2013 passed by the Additional Commissioner of Customs rejected the stand of the respondent/assessee and had classified TCC under the heading 85044010 instead of 85371000 as claimed by the respondent/assessee. The direction for confiscation of imported goods valued at ₹ 12,96,38,282.39 under Section 111(m) of the Customs Act, 1962, giving an option to the respondent/assessee to redeem the goods on payment of fine of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change in the import duty, vide exemption which was granted to goods classified under the heading 85044010 . Consequently, the import duty payable on the goods falling under the heading 85044010 became lower than the duty payable under the heading 85371000 . That obviously cannot be a reason for the appellant/Revenue to go back on its earlier stand in the present case. 11. The Commissioner (Appeals) has affirmed the order passed by the Additional Commissioner. We fail to understand as to how the appellant can be aggrieved and prefer an appeal, when their stand and stance stands affirmed in appeal. In the aforesaid circumstances, we do not think that any ground or reason for condonation of delay is made out. 12. However, we will on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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