2007 (1) TMI 14

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....o. 03/2005(JNCH) dated 18-1-2005. 2.Heard both sides. The relevant fact reads as follows :- The importer deposited the imported goods in CWC warehouse under Bond and the Bond period expired in 1989. The importer has not cleared the goods during the validity of the Bond period and kept silent thereafter for years. In 1998, vide order dated 3-4-1998 the Assistant Commissioner of Customs demand....

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....pheld the order of the Commissioner (A) vide his order dated 18-1-2005. Hence the present appeal. 3.The learned advocate for the appellants submits that the goods have been disposed off and the same has not been released to them and hence the question of demand of duty and interest from them does not arise. He also submitted that if they opted for abandonment of the goods any time before the cl....