(Indira Banerjee and Sanjiv Khanna, JJ.)
Commissioner of Customs (Port) Kolkata _____________ Appellant;
v.
Spaceage Multiproducts (P) Ltd. ____________________ Respondent.
Civil Appeal Nos. of 2021 (D No. 23118/2020), decided on January 22, 2021
The Order of the court was delivered by
Order
1. These appeals are against the impugned judgment and final order no. F/O 76190-76192/2018 dated 05.06.2018 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata dismissing Custom Appeal Nos. 389/2009, 491/2009 & 558/2009 against the Order-in-Appeal Nos. Kol/Cus/CKP/167/2009 dated 14.05.2009, Kol/Cus/CKP/339 to 340/2009 dated 03.06.2009 & Kol/Cus/CKP/448 and 449/2009 dated 29.06.2009 passed by the Commissioner (Appeals), whereby morning walkers and/or health oxygen equipment imported by the Respondent-importer have been held to fall under the Chapter Heading CTH 90191020 instead of Chapter Heading 95069010, as contended by the Department.
2. The CESTAT affirmed the view of the Commissioner of Customs (Appeals) that equipment in question is nothing but vibrating massager. The CESTAT has dismissed the appeals filed by the appellant inter alia with the following observations:
“5…It is not disputed that these goods are being imported since last 14/15 years without any changes in the nature of product and being classified as a general purpose exerciser in the Chapter Heading 90191020. Therefore, department’s contention to reclassify the goods under 95069010, which carries higher rate of duty is not warranted.”
3. We find absolutely no grounds to interfere with the aforesaid finding of facts. In any case, there is a delay of 814 days in filing the appeals. The appeals are accordingly dismissed both on the ground of delay and on merits.
CIVIL APPEAL Diary No(s).23118/2020
Commissioner of Customs (Port) Kolkata _________________ Appellant
v.
M/s. Spaceage Multiproducts (P) Ltd ___________________ Respondent
(WITH IA No. 123558/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 123557/2020-STAY APPLICATION and IA No. 123556/2020-CONDONATION OF DELAY IN FILING APPEAL)
Date: 22-01-2021 These appeals were called on for hearing today.
(Before Indira Banerjee and Sanjiv Khanna, JJ.)
For Petitioner(s) Mr. Balbir Singh, ASG
Mr. Merusagar Samantrey, Adv.
Mr. B.K. Satija, Adv.
Mr. Prahlad Singh, Adv.
Mr. B. Krishna Prasad, AOR
For Respondent(s)
UPON hearing the counsel the Court made the following
ORDER
4. The appeals are dismissed on the ground of delay and on merits in terms of the signed order.
5. Pending application, if any, stands disposed of.
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