2005 (11) TMI 317

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.... Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  None appeared for the appellants despite notice. There is also no request for adjournment. We have heard Shri R.B. Pardeshi, learned DR for the Department and perused the case records including the appeal papers. As regards the duty demanded against the appellants, the issue was referred....

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.... 1-3-1988 since the post importation conditions specified therein have not been complied with. We note that the larger Bench has also considered the claim of the appellants that they are not required to pay the customs duty as they do not want to redeem the confiscated machinery and has decided against the appellants that the duty is payable. 3. We also note that under Section 13 of the Cu....