JUDGMENT :

UDAY UMESH LALIT, J.

1. This Appeal under Section 130E of the Customs Act, 1962 (hereinafter referred to as ‘the Act’) arises out of Order No. C/A/57743/2017 dated 09.11.2017 passed by the Customs Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’) dismissing Appeal No. C/51770 of 2016 preferred by the appellant herein.

2. The basic facts leading to the issuance of Show Cause Notice dated 27.06.2014 initiating proceedings against the appellant, as set out in the Order under appeal are as under:-

“The appellant imported certain goods at air cargo complex, New Delhi and filed Bill of Entry 2660085 dated 26.6.2003. They declared the goods as Multiplexor Satellite Receivers, test and measurement equipment etc. and attached six invoices covering 19 items imported. They indicated individual classification for the various items under Chapter 84/85 of the Customs Tariff. The Bill of Entry was assessed as per declaration and applicable customs duty was paid. Subsequently, information was received from SIIB Air Cargo Complex Mumbai, that investigations had been commenced against the appellant for import of similar goods at Mumbai. Accordingly, Provisional Assessment w