2002 (5) TMI 433

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.... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeals were dismissed for non-compliance with the statutory requirement of Sec. 129E of the Customs Act, 1962 for failure to comply with the direction of pre-deposit of duty of Rs. 19,62,434/- vide Order No. C/II/299/WZB/2001, dated 19-4-2001. It is contended before us by the ld. Counsel, Shri Sreedharan that the go....

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....efully considered the rival submissions and see substance in the plea of the applicants which is supported by the language of Sec. 62 of the Customs Act. Sec. 62(2) stipulates that no person shall enter a warehouse or remove any goods therefrom without the permission of the proper officer. This supports our understanding that the goods in question which are in the warehouse continued to remain und....