2001 (2) TMI 359

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..... ppeals against the order-in-appeal passed by the Commissioner (Appeals). 2. When the case was called, none appeared on behalf of the respondents, in spite of notice. Therefore, the appeals are being taken up in the absence of the respondents. 3. Brief facts of the case are that 20 blankets and stereo cassette recorder of foreign origin were intercepted at parcel office railway station, .....

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..... tention of the revenue is that the goods, in question, are not the same which are mentioned in the T.R. declaration. Therefore, the goods were illegally imported into India, hence liable for confiscation. 6. The present proceedings are initiated by issued of a show cause notice to the respondents on the ground that the goods, in question, were imported into India under Transfer of Residence .....

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