1998 (11) TMI 586

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....obody has appeared on behalf of the appellants in spite of a telegraphic notice sent to him. As the matter had come up on a number of occasions and adjourned, I do not intend to adjourn the same again. Accordingly, Shri R.K. Roy, learned JDR for the Revenue was heard. 2. Medicinal goods worth Rs. 6,853.00 were seized by the B.S.F. Officers on 17-1-1993 from the custody of the appellant's s....

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....ned the goods. Shri Sambhu Nath Ray, the father, also corroborated the version given by his son. The cash memos showing the purchase of the goods were also produced by them. After issuing of the show cause notice, the goods were confiscated absolutely by the Assistant Commissioner under Section 113(b) and (d) of the Customs Act, 1962, on the finding of attempt to export the same to Bangladesh. How....