2017 (8) TMI 977

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....the Appellant. Shri Atul Handa, AR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant has filed bills of Entry No. 9072511 and 9072508, both dated 19-1-2013 for importing Pressed Distillate Oil (PDO). The said goods were examined and representative samples were drawn to ascertain the actual description of the goods. Thereafter the adjudication took place an....

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....ods are to be released immediately vide order dated 12-7-2016. As the goods were not released to the appellant as order dated 12-7-2016 of this Tribunal, the appellant filed an application under Rule 41 of Customs, Excise and Service Tax (Procedure) Rules, 1982 for seeking direction to comply with the Tribunal on 7-12-2016. The report was called. It was pointed out from time to time that the appel....

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....long with a letter with dak vide diary No. 125, dated 31-1-2017 in the office of the respondent. Again on 31-1-2017 at about 4.00 pm, Shri Manoj Kumar Arora appeared before the Assistant Commissioner to take delivery of consignments for and on behalf of the appellant. The Assistant Commissioner informed him that he was not available with files of concerned bills of entry. The Assistant Commissione....