2002 (5) TMI 433 - AT - Customs

Summary

The appeals were dismissed for non-compliance with Sec. 129E of the Customs Act, 1962. The appellant argued that duty demand was confirmed on goods under Customs control, so Sec. 129E did not apply. The Tribunal agreed, citing Sec. 62(2) and a previous case. The order of dismissal was set aside, and the appeals were restored. The application for restoration was allowed.