2000 (3) TMI 822

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....he Respondent. [Order per : Gowri Shankar, Member (T)]. - We have heard the departmental representative on the appeal filed by the Department. The respondent is absent and unrepresented despite notice. 2. The ground in the appeal that the Collector's order is contradictory, in that it offers redemption of goods ordered to be absolutely confiscated, has to be accepted. This is what th....

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.... While we agree with the notice issued to the appellant was returned undelivered with remarks that there was no person, that by itself is not conclusive that the importer was non-existent. The importer may have given a wrong address or may have moved away. It also does not necessarily follows that because the importer is shown to be non­existent, the goods must be ordered to be absolutely conf....