2011 (3) TMI 275

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....alani, Advocate, for respondent   Per : P.G. Chacko   After examining the records and hearing both sides, we find that the short question to be considered is whether the respondent can be permitted to clear the goods for home consumption. The goods in this case is a Motor Bike of German origin, classified under CTH 87114010 and with a declared assessable value of Rs. 28,583/-. Its ....

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....venue is directed against this part of the appellate Commissioner s order.   2. After hearing both sides, we find that there is no dispute with regard to duty, fine and penalty. The question is whether clearance for home consumption should be allowed to the respondent as against the plea for re-export raised in this appeal. It appears from the records that the vehicle was in the possession....