2016 (4) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ran This appeal is directed against Order-in-Appeal No. 30/04-AP misc/(ACC) dated 24/02/2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the appeal is of 2004, we take up the same for disposal in the absence of any representation. 3. Heard the Ld. departmental representative. 4. On perusal of records, we find that the issue involved in this case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 24-01-2003. Hence, the goods cannot be said to have been bonded or warehoused goods for which only provisions of Section 15 of the Customs Act apply. 6. We reproduce the findings recorded by the first appellate authority: "I have carefully gone through the facts of the case as well as submissions made by the counsel for the appellant. There is no dispute about the fact that where goods are wa....