TMI Blog2007 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... order, confiscation & penalty is wrong. - Appeal No. C/CDM154/2005 - A-1474/KOL/2007 - Dated:- 1-8-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. This appeal is against that part of the impugned order which confiscates the goods imported under rotation No. 399/04, Line No. 5 , impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the name of the appellants on 6-8-04. The shipping agents have requested the Customs House for making necessary amendments in the IGM, subsequent to which the importers have filed a bill of entry claiming the ownership of the goods as well as holding themselves out to be the importers. There is no evidence on record that the appellants are in any way connected with the defaulting EOU M/s. Anc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trying to remove/attempting to remove the impugned goods from a Customs area/warehouse is unfounded. When the appellants being the rightful owner of the impugned goods have filed the bill of entry with the Customs which has been assessed and the goods have been detained/seized by the DRI, the appellants could not have removed or attempted to remove the impugned goods without the permission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
