2002 (5) TMI 345

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....edi, SDR, for the Respondent. [Order]. -  The appellants imported Zinc Dross in three consignments at the ICD TKD, New Delhi. For the clearance of these consignments, they filed three Bills of Entry No. 105515, dt. 6-6-96, No. 106994, dated 25-7-96 and No. 106756, dated 17-7-96. The Customs authorities considered the goods hazardous in nature and initiated proceedings against the import....

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....er imposed the penalties of Rs. 25,000/-, Rs. 25,000/- and Rs. 20,000/- on the appellants. The party filed appeals against the aforesaid three orders but the Commissioner of Customs (Appeals), New Delhi vide his composite order dated 7-12-2001 rejected all the three appeals. The Commissioner (Appeals) in his order has observed that the appellants had filed the appeals on 23-7-98. They contended th....

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....een the dates of the Orders-in-Original and deposit of duty, personal penalties and redemption fines by the appellant goes to prove that the appellant was very much aware of these orders. He has further observed that the appeals could have been filed even on the basis of the assessments finalised on the Bills of Entry itself without any speaking orders being passed; that the Act provided at the re....

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....uthorities which were received by them on 23-7-98 and they filed the appeals on 21-10-98 which is well within the period provided for filing the appeal under Section 128(1) of the Customs Act, 1962. In support of his contention, the ld. Counsel for the appellants has produced before me the original copies of the aforesaid three orders. These orders bear the despatch numbers viz., No. 7563, dt. 18-....