2001 (6) TMI 721

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..... [Order]. - M/s. Rupenthal Americal Ltd. have filed this application for rectification of mistake stating that no notice was issued to the owner; that the goods were not claimed by the assessee in whose name the parcel was addressed. They submit that D-call Notice was sent on 9-1-89; that ownership of the goods was claimed; that the goods in question were freely importable and therefore; a .....

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..... he final order. I have heard the submissions of the ld. Counsel as also the ld. Dr. I note that there is no evidence available on record to show that the claim of the goods was made before issue of SCN. Since no claim was made to the goods before issue of the SCN, therefore, the goods have rightly been confiscated. 5. I also note that though there is a provision for redemption of the goods on pa .....

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