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S.L.PEERAN, V.K.ASHTANA
Wipro GE Medical Systems Ltd. – Appellant
Versus
Commissioner of Customs, Bangalore – Respondent
Per V.K.Ashtana:
These 2 appeals are on same issue and hence they are heard together and considered by a common order.
2. Appeal No. C/1238/92-B2 is against Order-in-Original No. S8/14/92ICD dated 30.10.92 and Appeal No. C/SB/1242/92-B2 dated 25.11.92, both passed by Collector of Customs.
3. Briefly, the issue involves import of 2 sets of CAT scan system, allegedly in SKD/CKD condition under two Bills of Entry, each involving a declared value of Rs. 70,96,984/- which was reassessed by the impugned order to Rs. 1,54,05,000/ -. Appellants face penalty of Rs. 7 lakhs and Redemption Fine of Rs. 15 lakhs. They claimed exemption under Notfn. No. 66/88-Cus dated 1.3.88 while in its stay order, Hon'ble Tribunal directed deposit of duty @ 40% adv (BED) under Notfn. No. 65/88-Cusdt. 1.3.88.
4. The two issues for consideration are
(i) whether imported goods are a CAT scan system in SKD/CKD condition, or merely parts thereof; and
(ii) whether goods are under-valued and have been correctly reassessed to the higher value in impugned order?
5. Heard Learned Advocate Shri Rajesh Chander Kumar for appellants and Learned SDR Shri R. Victor Thiagaraj for department.
6. Learned Advocate submits that with
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