2013 (3) TMI 118

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..... ) has not been placed on record with the Appeal. The High Court in the impugned order has not accepted the bill of entry tendered by the appellant herein in proof of payment of duty and has also commented upon his conduct. There is no dispute that the subject goods are dutiable. The fate of this Appeal depends on answer to the question whether duty has been paid on the subject goods or not. .....

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..... e finding of the Commissioner of Customs (Adjudication) and found that since the goods were not 'prohibited goods', Section 111(d) of the Customs Act, 1962 was not attracted and, accordingly, held that there was no evidence to show that the goods were illegally imported. The appellant's appeal was, accordingly, allowed by the Tribunal on 25.5.2001. The Tribunal's order was challenged by the Revenu .....

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