2016 (4) TMI 139

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..... dran This appeal is directed against Order-in-Appeal No. 30/04-AP misc/(ACC) dated 24/02/2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the appeal is of 2004, we take up the same for disposal in the absence of any representation. 3. Heard the Ld. departmental representative. 4. On perusal of records, we find that the issue involved in this cas .....

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..... on 24-01-2003. Hence, the goods cannot be said to have been bonded or warehoused goods for which only provisions of Section 15 of the Customs Act apply. 6. We reproduce the findings recorded by the first appellate authority: "I have carefully gone through the facts of the case as well as submissions made by the counsel for the appellant. There is no dispute about the fact that where goods are w .....

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..... lly irrelevant as such their contention cannot be accepted." We do not find any reason to interfere in such an order of first appellate authority, as the same is correct. 7. We hold that the impugned order is correct, legal and does not suffer from any infirmity. Hence, no interference is called for. 8. The appeal is rejected. ( Operative part pronounced in Court )
Case laws, Decisions, Ju .....

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