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2002 (12) TMI 169

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....have obtained clearance from the Committee of Secretaries to proceed with the appeal. We, therefore, take up the stay application for hearing. 2. After hearing both sides for sometime, we found that it was possible to decide the appeal itself as the reconciliation statement, non production of which resulted in confirmation of demand, has been shown to have been filed before the Commissioner (Appe....

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.... of the goods, indicating the details of the goods imported together with documentary proof of value and quantity of the imported goods as also any other documents that may be required by the proper officer for finalisation of the contract. Since the importers failed to submit such reconciliation statement along with the relevant documents, show cause notice dated 19-1-2001 was issued proposing de....