2013 (5) TMI 817

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..... for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The Revenue is in appeal against the impugned orders wherein the duty confirmed against the respondent have been dropped by the learned Commissioner (Appeals). 2. The facts in brief are that on a specific information, five packages at CST railway terminals were detained which were claimed by Shri Firoz Merchant of M/s. Na .....

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..... et and booked the parcels through National Angadia Services from Chennai for transportation to Mumbai. Shri Chhaganlal Purohit also produced 5 Madras Customs TR forms and duty paid customs receipts from the passenger. After recording the statement, the Revenue was of the view that these goods are of foreign origin therefore they are smuggled goods and were liable for confiscation. The adjudicating .....

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..... fore the learned Commissioner (Appeals) set aside the adjudication order. Aggrieved by the same the Revenue is in appeals. 3. Heard learned AR for the Revenue. None appeared for the respondents. 4. Shri M.S. Reddy, learned AR submits that there is no doubt that the impugned goods are foreign origin therefore without proper importation, the goods cannot come into India. As the responden .....

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