Appellant's Challenge to Fine and Penalty for Abandoning Goods Deemed Untimely Due to Procedural Lapse in Payment Process.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Abandonment of goods - relinquishment of title to the goods - It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are concerned since, without questioning the same at the appropriate time before making the e-payment, the said plea cannot be urged for the first time now. - AT....