Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (3) TMI 822

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hankar, Member (T)]. We have heard the departmental representative on the appeal filed by the Department. The respondent is absent and unrepresented despite notice. 2. The ground in the appeal that the Collector s order is contradictory, in that it offers redemption of goods ordered to be absolutely confiscated, has to be accepted. This is what the Collector has said in the operative porti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was returned undelivered with remarks that there was no person, that by itself is not conclusive that the importer was non-existent. The importer may have given a wrong address or may have moved away. It also does not necessarily follows that because the importer is shown to be non existent, the goods must be ordered to be absolutely confiscated. The provisions of Section 125 of the Act have to b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates