1983 (3) TMI 283

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....al for being disposed of as if it were an appeal before the Tribunal, by virtue of Section 131B(2) of the Customs Act, 1962, and is today being taken up and disposed of as such. 2. The appellant had come up against an order passed by Appellate Collector of Customs, Madras on 19-1-1978 whereby he confirmed an order passed by the Assistant Collector, being Order-in-Original No. S25/2844/77, dated 13-10-1977. The subject matter of the classification for the purposes of customs duty on import is, according to Bill of Entry "Quartz Crystals Natural Unworked or Worked not mounted". 3. The Bill of Entry is dated 21-2-1977 which indicates that the import was after coming into force of the new tariff operative with effect from 2-8-19....

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....tters of this appellant company were fixed for another date and that this appeal could be heard with those matters. This request was considered but in view of the fact that the appellant company has not even cared to send the copies of the original order in spite of requisition nor any set of documents nor proper paper books for the benefit of all the Members of the Bench as well as Departmental Representative, it was decided to proceed with the matter on the basis of what has already been submitted, in accordance with what Mr. Sachdeva had stated in the beginning. 6. We have accordingly gone through the file of the Revision Petition (now the appeal) and we find that so far as Appellate Collector's order is concerned, his finding th....