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2007 (1) TMI 14

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..... ppellant - Appeal No. C/423/2005-Mum - Final Order No. A/336/2007-WZB/C-IV(SMB), - Dated:- 29-1-2007 - [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 03/2005(JNCH) dated 18-1-2005. 2.Heard both sides. The relevant fact reads as follows :- The importer deposited the imported goods in CWC warehouse under Bond and the Bond period expired in 1989. The importe .....

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..... 0/- plus interest and sought the payment of differential duties and other dues amounting to Rs. 6,97,993/-. Against this order they went on appeal and the Commissioner (Appeals) had upheld the order of the Commissioner (A) vide his order dated 18-1-2005. Hence the present appeal. 3.The learned advocate for the appellants submits that the goods have been disposed off and the same has not been rel .....

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..... s have been disposed of by the custodian and the demand being sought to be raised on the importer. In this case, it is surprising that the importer who imported the goods in 1989 kept quiet till 1998 without taking any efforts to clear the goods under Bond or abandon the goods. Further, after a letter was received by them from the Department in 1998 asking the appellants to pay duty plus interest .....

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