Final Order No. 857/98-C arising from in Appeal No. C/258/97-C. Case: National Tyres Retreading Company Vs Commr. of Cus., New Delhi. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Case NumberFinal Order No. 857/98-C arising from in Appeal No. C/258/97-C
CounselFor Appellants: Shri M.C. Sharma, Advocate and For Respondents: Shri Satnam Singh, SDR.
JudgesMs. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T)
IssueCentral Excise Tariff Act
Citation1999 (108) ELT 784 (Tribunal)
Judgement DateOctober 05, 1998
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

V.K. Agrawal, Member (T), (New Delhi)

  1. M/s. National Tyre Retreading Company is aggrieved of the impugned order dated 2-5-1997 passed by the Commissioner (Appeals) confirming the adjudication order in which the tyres imported by them were confiscated under Customs Act for importing without import licence, ordered to be redeemed on payment of fine of Rs. 1,25,000/- and classified the tyres under sub-heading 4011.50 of the Schedule to the Central Excise Tariff Act for the purpose of levying additional customs duty.

  2. Shri M.C. Sharma, ld. Advocate...

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