ASSOCIATED CLEARING AGENCY Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THESE four Appeals arise out of the same impugned Order of the Commissioner No. KOL/CUST/PORT/12/ 2006 dated 30 -1 -06.

(2.) HEARD the learned Advocate, Shri S.K. Mehta on behalf of the Appellants, M/s. Associated Clearing Agency, Shri Malay Sarkar and Shri Khurshid Rehan. None appeared on behalf of M/s. United Liner Agency when the matter was taken up for hearing in the forenoon and heard at length. However, in the afternoon, Shri Biswas, learned Advocate asked for adjournment on the ground that his Senior Advocate on record is busy in some other matter. As the matter has been dealt with for a considerable time in respect of three of the Appellants and the request has been made belatedly and without valid reason, the request for adjournment is rejected.

(3.) THE relevant facts in brief are that M/s. United Traders, New Delhi imported consignments and declared them to be Christmas Lights and filed bills of entry. In one case, the consignment covered by bill of entry No. 1 -322 dated 13 -10 -2003, was assessed by the Group; the consignment was subject to examination by Shri Khurshid Rehan, Appraiser, and out -of -charge was given. Subsequently, the Officers of DRI, on the basis of intelligence, intercepted the consignment and found the consignment to be misdeclared. As against 875 packages of Christmas Lights declared, it was found to contain only 70 packages of Christmas Lights and the balance of 805 Packets were of Compact Fluorescent Lamps (CFL) which were liable to pay Anti -Dumping Duty as they were of Chinese Origin.