2011 (1) TMI 1002

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....   Per : P. G. Chacko   This application filed by the department (appellant) seeks stay of operation of the impugned order. After examining the records and hearing both sides, we are of the view that the appeal itself is to be disposed of summarily. Accordingly, after dismissing the stay application, we take up the appeal filed by the Revenue.   2. The respondent had import....

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....ngineer is available on record and the same indicates that the inspection of the goods was not witnessed by any representative of the assessing authority. The assessing authority, therefore, rejected the certificate. The goods were, apparently, reexamined by the Dy. Commissioner of Customs on 22.1.10. He reported that the goods were defective. Later on, a committee of three officers of Customs con....