TaxTMI 
TaxTMI 
2003 (11) TMI 497
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....Respondent. [Order]. - The appeal is against the order of the Commissioner confirming the rejection by the Asstt. Commissioner of Customs, Ambernath Division, in the order impugned in the appeal, the claim for refund of Customs duty filed by the appellant. 2. The appellant is absent and unrepresented despite notice. The application filed by Mr. A.S. Sahota, Consultant, "on behalf of ....
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....red to reply. I however find the orders-in-original and orders-in-appeal legible, as does the departmental representative and after reading them and the appeal and hearing the departmental representative I proceed to decide the appeal. 4. The appellant imported a consignment of prorax penta hydracin filed a Bill of Entry in May, 1992 to the Bombay Custom House for its constructive deposit ....
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....red for home consumption and found absence of evidence to exclude pilferage as a cause of loss and also to show that the goods had not been delivered to any other person. Her order having been confirmed by the Commissioner (Appeals), the matter is before the Tribunal. 5. The departmental representative raises a point that the Asstt. Commissioner at Ambernath did not have jurisdiction to de....
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....ied out by Therapeutic Chemical Research Corporation, claiming to be Government approved inspection agency. In this report, it is stated that the total quantity that was handed over to the appellant between 26-5-1992 and 4-6-1992 comprised 1,449.74 tons. Neither the Asstt. Commissioner nor the Commissioner (Appeals) refer to the survey report and there is nothing to show that it was filed before t....