2013 (11) TMI 248

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..... Per D.N. Panda: Heard Shri Prabhat Kumar, learned Counsel against adjudication duty demand of Rs. 86,34,821/- against mis-declaration of MRP on bulbs imported by the appellant. According to him there is no evidence to prove mis-declaration against the appellant. Revenue supports adjudication. Shri Baig specifically invites attention to Para 39 of adjudication order. 2. We have perused Para 26 o .....

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..... . To the above order there is objection by the appellant that there are goods of Rs. 1 crore lying under detention with department. Such plea is devoid of merit when goods are in the custody of the appellant as custodian of the State. The appellant is litigating without clearance of the same for reasons best known to appellant. Learned Counsel further says that appeal may be heard expeditiously. W .....

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