2018 (2) TMI 655

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....nt: Shri Ahibaran, Addl. Commr(AR) Per: Justice (Dr.) Satish Chandra: The present appeals have  been filed by the appellant against orders-in-appeal No. 320 & 321/2008 dated  19.12.2008. 2. Heard Shri Sushant Murthy, learned Advocate for the appellant and Shri Ahibaran, leared A.R. on behalf of the department. 3. After hearing both sides, it is seen that the first issue to be....

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....orem is not leviable on goods that are pilfered, lost or destroyed until a bill of entry for home consumption is made or an order to warehouse the goods is made. This, as has been stated above, is for the reason that the import is not complete until what has been stated above has happened. The circular dated 12th January, 2006 on which strong reliance is placed by the revenue is contrary to law. W....