2016 (11) TMI 1473

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....i P.K. Choudhary When the matter was called, none appeared for the appellant despite notice. None also appeared for the appellant on the earlier occasion when it was listed on 8/9/2016.It is observed that the appeal is an old one, pertaining to 2008, therefore, I take up the appeal for disposal on the basis of the records available with the consent of the Revenue. 2. M/s. Mahavir Internation....

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....e that the Commissioner of Customs (Port) has passed a detail and reasoned order which is as follows: "....16. I have carefully gone through the case records and points raised in the notice issued the importer and also submissions made by the Advocate of notice in the course of personal hearing and through the written submissions. I have also considered the submissions of Special Investigation ....

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....r impounded on 11.06.1993 and seized nearly two years later on 05.03.1995. In that case the Show Cause Notice dated 08.05.1995 was quashed by the High Court as time barred. However, in the instant case, the goods have not yet been cleared by the Customs and the case is therefore, different on facts. In fact I find that on 05.04.2007 the goods were actually examined in presence of the officers of S....