1997 (7) TMI 248

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....ts. [Order per : G.R. Sharma, Member (T)]. -  Arguing the miscellaneous application, Ms. Sangeeta Jain, learned Advocate submits that the entire case of the department is based on the statement of the appellant; that the appellant in his bail application had indicated that the statement was recorded under duress and thus the statement stands retracted. She submits that no authentic proo....

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....ed absolutely and were lying with the department for a long time. She, therefore, prays that the appeal may be heard out of turn. 2. Opposing the request for early hearing, Shri P.K. Jain, learned SDR submits that the goods are notified items; that they were rare variety of designer watches inasmuch as a few watches and a few pens value came to Rs. 20 lac (CIF) as estimated by the Customs.....