2007 (12) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;Heard both sides in respect of this appeal filed by the Department and the Cross-Objection filed by the respondents. The impugned goods were lost on account of theft after depositing in the warehouse of the respondents but before clearance for home consumption on payment of duty. The original authority has confirmed the duty demand whereas the lower appellate authority has set aside the duty de....