TMI Blog2018 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... d through Air Cargo Complex and 3 imported through Sea Port, Chennai; that however, the department has come in appeal only against the latter; that in respect of remaining consignments imported at Air Cargo Complex, department has accepted the order of the Commissioner (Appeals). Held that:- Department having accepted the decision of the Commissioner (Appeals) in respect of 24 consignments, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 1. The issue involved in all these appeals being the same, they are heard together and are disposed by this common order. 2. The facts of the case are that M/s. Redington India Ltd., the respondents herein, had filed Bills of Entry for clearances of Benq and Viewsonic Projectors and got classified the same under CTH 85286100 claiming benefit of Notification No.24/2005-Cus. Sl. No. 17. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No.24/2005-Cus. Out of these 27 orders of the lower appellate authority, department has preferred appeals only in respect of three Orders-in-Appeal No.382 to 384/2012 relating to Bills of Entry No. 3784487 dated 14.6.2011; 3859101 dated 21.6.2011 and 3943489 dated 30.6.2011, all filed by Commissioner of Customs, Sea Port, Chennai. 3. Today, when the matter came up for hearing, on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the very same issue that has been accepted by the department. 5. Heard both sides. 6. We find merit in the contentions of the ld. counsel. Department having accepted the decision of the Commissioner (Appeals) in respect of 24 consignments, they cannot now turn around and express a grievance only against a portion of the impugned order relating to remaining three consignments which have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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