2018 (5) TMI 1427

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.... : S.S Garg The Revenue has moved an Early Hearing application. In view of the reasons given in the early hearing application, I allow the same and proceed to decide the appeal on merit. 2. Briefly the facts of the present case are that the appellant filed Bill of Entry No.254999 dt. 30/09/2009 through the Custom House Agent M/s. Unitech Shipping Services, Cochin for the clearance of 247 uni....

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....lower authority held that the goods are not freely importable in terms of para 2.17 of the Foreign Trade Policy and has no licence so produced by the appellant, for violation of the policy codnition, the lower authority ordered confiscation under Section 111D of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development &  Regulation) Act, 1992. However the option to redee....

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....f receipt of any impugned Order-in-Original by the appellant and the Commissioner of Customs (Appeals) may if he is satisfied that the appellants were prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days allow the appeal to be presented within a further period of thirty days. Further the Commissioner(Appeals) has observed that in the present appeal, th....