2013 (3) TMI 528

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....ommission (sic) issue is involved. Therefore, both the appeals and the Cross Objections are being taken up together for disposal. 2. When the case was called none appeared on behalf of the Respondent in spite of notice. On the last date of hearing also none appeared on behalf of the Respondent. Notice issued to the Respondent at the known address is received back with post remarks "company clos....

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.... 423 (Tri-Del). 5. We find that the Tribunal in the case of L.R.Brothers Indo Flora Ltd. Vs. Commissioner of Customs, Meerut - 2009 (235) ELT 324 (Tri-Del) after taking into consideration the earlier decision of the Cosco Blossoms relied upon by the Commissioner (Appeals) held in favour of the Revenue. The Tribunal Held that DTA clearance of cut-flowers by 100% EOU would attract customs duty in....