Custom, Excise & Service Tax Tribunal
Ms Sun International vs Delhi-Iv on 22 January, 2020
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHANDIGARH
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 57176 of 2013
(Arising out of Order-in-Appeal No. 203/Customs/Appeal/DLH-IV/2012 dated
30.11.2012 passed by the Commissioner (Appeals), Faridabad)
M/s Sun International ......Appellant
(B-4/47 C, DDA Flats, Ashok Vihar, Phase- II Delhi-
110052)
VERSUS
C.C.E. Delhi-iv ......Respondent
(Delhi-Iv, New CGO Complex, NH-Iv Faridabad) APPEARANCE:
None, Advocate for the Appellant Shri Bhasha Ram, Authorised Representative for the Respondent CORAM: HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) FINAL ORDER NO. 60141 of 2020 DATE OF HEARING: 22.01.2020 DATE OF DECISION: 22.01.2020 PER ASHOK JINDAL:
None appeared on behalf of the appellant nor any request for adjournment has been received. Records have been perused.
2. On perusal of the records, we find that the matter has come up for several times for the hearing, but all the occasions none appeared on behalf of the appellant. Therefore, it is concluded that the appellant has nothing to say in defense of their appeal.
2 C/57176/2013
3. The facts of the case are that the appellant imported consignment of mixed goods i.e. branded, unbranded, mis-declared, Excess, branded counterfeit. The goods were examined. On examination, it was found that some of the goods were branded goods which are restricted, therefore confiscated absolutely. The appellant in their appeal itself has stated that they do not want to clear the absolutely confiscated goods but sought clearance of the remaining consignment.
4. Heard the Ld. AR and perused the record.
5. On perusal of the record, we find that as the appellant has mis- declared the goods and the same have been absolutely confiscated as the goods found to be branded goods and mis-declared. In these circumstances, we do not find any merit in the appeal filed by the appellant, therefore, the appeal filed by the appellant is dismissed.
(Dictated and pronounced in the open court) (ASHOK JINDAL) MEMBER (JUDICIAL) (SANJIV SRIVASTAVA) MEMBER (TECHNICAL) kailash