2005 (3) TMI 792

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..... Appellate Tribunal dated 26th September, 2002 [2002 (150) E.L.T. 1301 (Tri.-Del.)]. The learned Counsel appearing for the appellant contends that the findings recorded by the Appellate Authority are contrary to the record and on the true construction and interpretation of the expression importer , the respondents herein would be an importer and thus, liable for consequences of duty and penalty i .....

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..... 3-11-1999 but the same was found locked . and since duty can be demanded only from the importer or his agent, duty cannot be demanded from the applicant inasmuch as the applicant had not placed any order with the foreign supplier of the goods. There is no evidence to show that the payment in respect of goods was made by the applicant or the documents for clearance of the goods were cleared and .....

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..... petitions as well as the appeals are allowed. 2. The above findings are based upon evidence produced before the authorities and on the relevant records. No question of law, much less a substantial question of law arises for consideration in the present appeal. 3. We may also notice here that the order of the Appellate Tribunal is dated 26th September, 2002 while the present appeal was file .....

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