1997 (1) TMI 290

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..... [Order]. -  By this appeal, the Commissioner seeks to challenge the view expressed by the Collector (Appeals) that there is no provision in law by which an individual who is in possession of the goods of which duty had not been paid becomes personally liable to pay duty. 2. Respondent is absent. 3. The Departmental Representative points out that sub-section (2) of Sect....