9911796707
TMI Blog2003 (6) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order]. The appellant is absent in spite of today s notice of hearing having been sent to him well in advance. It is also noted from record that on earlier three/four occasions also, the appellant did not turn up for hearing. As such, I proceed to decide the matter in the absence of the applicant/appellant and have accordingly heard Shri T.K. Kar, learned SDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing on record to show that the applicant/appellant was suffering from heart disease and the delay being more than three months from the date of passing of the impugned order, the application for condoning the same should be rejected. 4. I have considered the submissions and have also gone through the impugned order passed by the Commissioner of Customs, Shillong, by which he has absolutely conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur. However, the appellant during the course of personal hearing contended that the said firm existed and he had purchased goods from the said firm. As regards bill of entry, the same was put to verification and was found to be genuine as reported by the Superintendent, Jogbani Land Customs Station reporting that 1000 cases of Wai Wai Noodles were imported by one M/s. Sweety Impex, Dimapur from Ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord a bill of entry showing legal importation of the Noodles by one M/s. Sweety Impex. The said documents have been put to verification by the Customs and have been found to be genuine ones. Failure of the Customs to locate M/s. C.S. Trading, Dimapur, who might have procured the goods from M/s. Sweety Impex, Dimapur by itself, is not a sufficient factor to reject the appellant s claim that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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