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TMI Blog2008 (5) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants despite notice. On the last occasion also, there was no representation for the party despite notice. There is no request for adjournment either. In the circumstances, I am inclined to dispose of the appeal after examining the grounds of the appeal and hearing learned SDR. 2. The appellants had imported electronic balances and filed Bill of Entry dated 2-4-2004 for clearance of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of the said Act insofar as they related to the verification and stamping of weights and measures were not applicable to weights and measures used for scientific investigation or for research. In other words, under Section 74 of the 1985 Act, there was exemption, in relation to weights and measures used for scientific investigation or for research, from the statutory requirements relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 112(a) of the Customs Act. The appeal filed against the decision of the adjudicating authority was rejected by the Commissioner (Appeals). Hence the present appeal of the party. 3. It further appears from the records that the balances were subsequently cleared by the party on payment of the fine and penalty but there is no evidence of the Legal Metrology Department s certificate having bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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