2007 (3) TMI 554

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..... ttaranjan Satapathy, Member (T)]. Heard both sides. Shri Debasish Ghosh, Authorised Representative appearing for the Appellants states that the impugned goods were imported by the Appellants and was taken to their warehouse in Kolkata. The warehouse had a dealership registration and from the said warehouse the impugned goods were sold to various customers under invoice and the customers have .....

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..... n warehouse which are certified by the Customs Officer at the port and subsequently the bills of entry have been duly cancelled by the Superintendent having jurisdiction over the registered warehouse, apart from the fact that no action has been taken against the customers who have availed the credit, duty demand against the appellants does not appear to be in order. Hence we have no hesitation in .....

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