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2017 (9) TMI 1567

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..... 2017 - Shri P. K. Choudhary, Judicial Member Shri T. Hussain, Adv. for the Appellant (s) Shri S. Dasgupta, Dy.Commr. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary This appeal has been filed by the appellant against the Order-in-Original No.02/Cus/CC(P)/WB/2010 dated 24.02.2010 passed by Commr. of Customs (Preventive), W.B., Kolkata. 2. Briefly stated the .....

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..... of M/s Faridia Transport Agency claimed the confiscated goods and filed this appeal. 3. Heard both sides and perused the appeal records. 4. I find from the records that on 29.01.2010, the ld. Advocate appearing on behalf of the appellant herein, appeared in personal hearing before the Adjudicating Authority and submitted that a copy of the Show-cause notice was given to him, but the appellan .....

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..... to Indo-Bangladesh border. 2. The consignors i.e. Md.Arman and Md.Sulaiman as appearing in the transport documents were found to be non-existent. 3. M/s Faridia Transport Agency, who claims to have provided transportation for Raw Hides, has got no existence on the given address on the challan. 4. Non-participation of Shri Pradip Maity, said to be the manager of the M/s Faridia Tran .....

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..... the appellant that the Superintendent of Customs issued summons dated 30.05.2008 to the appellant directing him to appear on 12.06.2008. Therefore, the contention of the ld. Counsel cannot be sustained. 7. The ld.Counsel also relied upon the decision in his support of the claim of ownership of the goods. I find that in the present case, the Customs Officers tried to identify the owner of the go .....

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