2004 (2) TMI 434

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....R.K. Chandan, JDR, for the Respondent. [Order]. - The instant appeal relates to demand of duty raised against the appellants with reference to the despatch of consignments initially received from their original customers on the grounds of being defective. In some cases the customers had refused to take delivery and returned the consignments due to lack of space. In these circumstances the ap....

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....2. Heard both sides. 3. I note that the lower authorities have confirmed the demand on the ground that there is a considerable time lag between the original clearance and the subsequent clearance to the new consignee. Besides, it is alleged that, the procedure under Rule 173H was not followed. It is, however, seen that, the appellants had intimated the receipt of the re-entered goods ....