TaxTMI 
TaxTMI 
2007 (10) TMI 495
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....d Ms. Aparna Hirandagi, Advocates, for the Appellant. Shri S.N. Prasad, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - All these stay applications are directed against Order-in- original" No. CC/SP-13/2007 Adj. ACC dated 11-5-2007. Since all these stay applications are arising out of same order-in-original, they are being disposed by a common order. 2. ....
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....ills of entry which were cleared under the scheme of direct delivery, were improper and the appellant had not filed sanitary import permit for clearance and NOC from Animal Quarantine and Certification Services, hence the goods are liable for confiscation. Since the goods have been cleared, the show cause notice sought to impose penalty and redemption fine against the appellant. Show cause notices....
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.... the Public Notice No. 48/2003 as issued by the Office of the Commissioner of Customs (Import). It is their submission that the said kacha bills of entry were subsequently audited by the authorities and nothing amiss was found. It is their submission that the current show cause notice is absolutely time barred and on this ground itself, the adjudicating authority should have held in favour of the ....
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....ing the appeals. 5. Considered the submissions made by both sides and perused the records. It is a fact that the appellant cleared the goods imported by them during the period 21-3-2005 to 13-12-2005. All these clearance were made by them under the provisions of direct delivery system by filing kacha bills of entry. On reading the Public Notice No. 48/2003 as issued by the Office of the Co....