2009 (11) TMI 526

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..... [Order]. - The Court : This appeal will be heard out on two points formulated hereinbelow :- (1)     Whether the Additional Commissioner of Customs, the Appellate Authority and Learned Tribunal were justified under the law in not taking into consideration of the evidence adduced before the aforesaid fora in confiscating the goods of the appellant? (2)  Whethe....

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.... have serious repercussion in the event later on it is found that the appeal is not sustainable and order of all the fora are justified. On the other hand, if the appeal succeeds the appellant does not stand to suffer as the materials may be released and utilised for which the same are imported. 3. Mr. Hazra, appearing for the department submits that in view of this order he does not want to fi....