2005 (6) TMI 470

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..... alled none appeared on behalf of the appellant in spite of notice. Therefore, the appeal is being taken up in absence of the appellant. Heard ld. JDR. 2. The appellant filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellant made import of natural rubber at ICD, Tuglakabad and filed Bills of Entry .....

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..... Act, 1992 read with the.... of Export and Import Policy 1997-2002. The Tribunal cannot go into the issue whether the notification is without jurisdiction or not. Therefore, in these circumstances as the import of natural rubber is made at other port than Customs port of Kolkata and Vishakhapatnam, therefore, I find no infirmity in the impugned order. The appeals are dismissed. (Dictated & pronou .....

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