2002 (4) TMI 424

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....ber (T)]. - The appellants have filed these appeals assailing the order of the Commissioner (Appeals) confirming demand of Special Additional Duty of Customs amounting to Rs. 29,702/- and Rs. 38,499/-, directing payment of interest at a rate of 24% and imposing penalty of Rs. 28,702/- and Rs. 38,499/-. 2. The facts of the cases briefly are that the appellants imported 48.375 MTs Onion from....

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.... Special Additional Duty of Customs was wrongly availed by the appellant. Therefore, the ld. Commissioner held as indicated above. 3. None appeared for the appellant. As the issue was covered by the decisions of this Tribunal, it was decided to proceed with the matter in spite of the fact that the request for adjournment was received from the appellant. 4. We have perused the impugned ....