TMI Blog2018 (6) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of goods - benefit of N/N. 52/2003 allowed holding that subsequently the appellant produced procurement certificate, etc. - Held that:- It is an admitted fact that in the bill of entry which was presented there was no mention of the imported machinery "3D Solder Paste Inspection Machine". Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Shri C Singh, Assistant Commissioner (AR) for the respondent ORDER This appeal is directed against order Order-in-Appeal No: MUM-CUSTIM-AXP-APP-501/17-18 dated 12/09/2017 passed by the Commissioner of Customs (Appeals), Mumbai Zone - III. 2. Heard both the sides and perused the records. 3. Relevant facts that arise for consideration are, appellant herein filed bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akh was imposed under Section 112(a) of the Customs Act, 1962. 4. An appeal was preferred before the first appellate authority. The first appellate authority by the impugned order extended the benefit of Notification No. 52/2003 holding that subsequently the appellant produced procurement certificate, etc. but upheld the confiscation and the redemption fine imposed as also the penalties impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the submission made, I find that the appellant is contesting the confiscation of the machinery and consequent penalty imposed. It is an admitted fact that in the bill of entry which was presented there was no mention of the imported machinery 3D Solder Paste Inspection Machine . Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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