1983 (9) TMI 274

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....nts. Shri M. Chatterjee, D.R., for the Respondents. ORDER This is a Revision Application to Government of India which stands transferred to the Tribunal to be disposed of as an appeal presented before it. 2. The appellants by Bill of Entry No. DI-965, dated 21-12-1977 EX.SS Mizoram imported a consignment of spares which assessed under Heading 85.01(02) of the Customs Tariff Act. T....

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....e to explain their case nobody turned up. The appellants, as per their desire, were granted an opportunity of personal hearing also on 6-7-1979 to explain the goods with documents but none turned up nor was any adjournment requested for. Aggrieved, the appellants have filed the present appeal. 3. The appellants at this stage have submitted a Technical Certificate stating (i) that coils are....

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....No Bill of Entry has been filed before the Tribunal. In the absence of the same, it is not possible to co-relate the documents produced with the goods. Besides, the Appellate Collector gave the appellants sufficient opportunity to put up their case before him, the appellants did not avail of the same. The appellants' explanation in the grounds of appeal before us that due to exigency of work appel....