2005 (9) TMI 441

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..... cko, Member (J)]. On examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The appellants had imported RBD Palmolien and bonded for a quantity of 8944.149 MTs. They filed in-bond Bills of Entry in respect of parts of this quantity of P .....

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..... m a letter of the Assistant Commissioner of Customs dated 24-8-2002 addressed to the appellants, that it was difficult for the officers of Customs to exactly pin-point the quantity of loss on account of the fact that many transactions had taken place viz., (i) sale (ii) transfer from tank to tank (iii) re-export in more than one vessel on different dates. We have also examined the provisions of Se .....

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