2015 (1) TMI 1125

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....orities even at the second call. No accommodation is sought. 2. The respondents have filed their affidavit in opposition. 3. I do not think the order of the Tribunal dated 29th August, 2002 [2003 (152) E.L.T. 201 (Tri. - Kol.)] can be sustained. There are several reasons for this. 4. Mr. Bandopadhyay, learned advocate for the petitioner points out that at that point of time....

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....th by him, the seized biscuits cannot be correlated with the biscuits claimed to have been bought by him from M/s. G. Seal & Co.. In this view of the matter, I find that the gold in question has been rightly confiscated by the authorities below and a penalty has been justifiably imposed upon the appellants. The impugned orders do not call for any interference. The appeal filed by the appellant is ....