TaxTMI 
TaxTMI 
2006 (3) TMI 503
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.... appeals are directed against the order-in-appeal dated 25-2-2005 wherein the Commissioner (Appeals) has allowed the appeals of the respondents in respect of two orders-in-original which demanded duty, interest, confiscation of goods and imposed redemption fine and personal penalty. 2. The relevant facts that arise for consideration are the appellant imported heavy melting scrap and filed tw....
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.... confiscated the goods and also imposed penalty. On appeal, the Commissioner (Appeals) set aside both orders-in-original and allowed the appeals of the respondents. Hence these appeals. 3. None appeared for the respondents, despite notice. 4. The learned DR submits that the issue involved in these case is that the respondents have not adhered to the conditions of the notification. They....
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....submission nor they have submitted any evidence regarding short receipt of the goods from the Customs authority. From mere perusal of the order-in-appeal, I find that the Commissioner has come to the conclusion based on the documents i.e. photocopies of the gate passes loaded in the truck from the premises of Punjab State Warehousing Corporation who was the custodian of the goods and has came to t....
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....o demand duty. Since in these cases, the goods have been imported by the respondents for which they have to furnish an undertaking as provided in the notification, it was for them to take due care to discharge their obligation. Since they have not done so, duty has correctly been demanded from the respondents. 6. Orders-in-appeal which set aside the demand of duty on the respondents is impro....