2004 (2) TMI 613

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....ate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The Revenue is aggrieved with the Order-in-original No. 94/98-CAU, dated 20-4-98 passed by the Commissioner of Customs. Chennai by which he gave direction to the authorities to permit the respondent to move the container in concealed condition from Chennai to their factory premises. The further condition is that the con....

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....12-2003 has stated as follows :- "After examining the orders-in-original, the certificate and the judgments quoted by the party, I feel that there is no point in contesting the certificate. The O-in-O had taken sufficient precautions to ensure that imported materials are melted and it may not be worthwhile to contest these aspects". 3. Ld. DR leaves the matter to the discretion of the b....