2003 (6) TMI 344

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tice of hearing having been sent to him well in advance. It is also noted from record that on earlier three/four occasions also, the appellant did not turn up for hearing. As such, I proceed to decide the matter in the absence of the applicant/appellant and have accordingly heard Shri T.K. Kar, learned SDR, for the Revenue. 2. Vide the Miscellaneous Application, the applicant/appellant has p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and the delay being more than three months from the date of passing of the impugned order, the application for condoning the same should be rejected. 4. I have considered the submissions and have also gone through the impugned order passed by the Commissioner of Customs, Shillong, by which he has absolutely confiscated 100 cartons of Wai Wai Noodles of Nepalese origin, on the finding that t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the said firm existed and he had purchased goods from the said firm. As regards bill of entry, the same was put to verification and was found to be genuine as reported by the Superintendent, Jogbani Land Customs Station reporting that 1000 cases of Wai Wai Noodles were imported by one M/s. Sweety Impex, Dimapur from Nepal Thai Foods (P) Ltd., Lalitpur (Nepal). The above documents have not been....