2005 (5) TMI 413

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....for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The matter is posted today for hearing the stay application. However, during the hearing, we have heard both sides at length. Therefore, after dispensing with the requirement for pre-deposit, we take up the appeal itself for disposal. 2. The appellant before us exported from Jaipur a consignment of cut and polished se....

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..... Based on the shortage noticed, proceedings were initiated against the appellant for confiscation of the goods and demand of duty. Those proceedings were confirmed in adjudication. The Commissioner (Appeals) whose order is before us held that the goods declared as re-imported did not tally with the goods exported earlier. He, therefore, demanded customs duty in relation to the import and confirme....

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....he imported goods were the same as exported goods. The shortage of quantity could have occurred on account of many reasons. Since no duty free clearance is being sought by the appellant in regard to the quantity found short, the proceedings cannot have any application to the quantity found short. That dispute is if at all, is between the appellant and the buyer to settle. May be, the Reserve Bank ....