TaxTMI 
TaxTMI 
2017 (7) TMI 150
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....ingh, Additional Commissioner (AR) for the respondent ORDER Per: C J Mathew Five appeals are taken up for disposal by this common order. The appeal of Revenue challenges order-in-original no.136/2005/CAC/CC/PK dated 16th December 2005 of Commissioner of Customs (Adjudication), Mumbai for having failed to confiscate goods that had been provisionally released on execution of bond and deposit of s....
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.... to ensure compliance with the principles of natural justice. During the pendency of the remand, the importer abandoned the goods that were under the control of Customs authorities. Importer and director are in challenge against imposition of penalty. 3. It is contended on behalf of the importer, and its director, that the notifications relied upon to proceed against them had expired owing to the....
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....that had been notified by the Director General of Foreign Trade. It is the claim of the importer that the reliance placed by the adjudicatory authority on the test report is not legal and proper as their request for re-test of the samples had not been conceded. It is contended that the duty being levied on ad valorem, misdeclaration of quantity, if any, is not relevant. 5. The importer has questi....