TaxTMI 
TaxTMI 
2002 (12) TMI 301
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....]. - Heard both sides. 2. Brief facts of the case are that, the appellants in view of Public Notice No. 29/86, dated 29-4-1986 are custodian of detained/mishandled baggage to be stored pending clearance/re-export/disposal. Certain goods were handed over to the appellants by the Customs authorities in the year 1993 and the same were returned to the Customs authorities in the year 1996. The ....
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....r 1996, and at that time, the Customs authorities had not raised any objection in respect of the tampering of the seal or in respect of the shortage of the goods. Therefore, after two years i.e. on 18-9-1998, the show cause notices were issued on the ground that condition No. 8 of the Public Notice No. 29/86 is violated. In the show cause notices, no provision of Customs Act was invoked and only a....
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....liable to pay the customs duty. 5. In this case, the goods were handed over to the appellants in the year 1993 which were taken back in the year 1996. At the time of returning of the goods, there was no averment of the revenue that the goods were short or tampered with. On 18-9-1998, show cause notices were issued alleging shortage of the goods. In these circumstances, it cannot be said that....
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....ked the provisions of Section 142(2) of the Customs Act. The provisions of Section 142(2) of the Customs Act relate to 'Recovery of sums due to Government'. The section provides that where the terms of any bond or other instrument executed under this Act or any rules or regulations made thereunder provide that any amount due under such instrument may be recovered in the manner laid down in sub-sec....