2018 (4) TMI 1113

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....awa, Advocate- for the respondent Per Anil G. Shakkarwar: 1. The present appeal filed by the Revenue and is directed against order-in-Appeal No. 214/BK/GGN/2012 dated 30.05.2012 passed by Commissioner (Appeals) Customs Central Excise, Delhi-III, at Gurgaon. 2. The brief facts of the case are that the respondent imported and filed bill of entries during the period from 11.02.2002 to 15.09.....

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....original authority relied on test report dated 17.12.2003 issued by CRCL and held that the goods imported were natural rubber and confirmed the demand and imposed equal penalty and held that the goods could not be confiscated since they were not available. Aggrieved by the said order, the respondent preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal t....