MIRALKA ENTERPRISES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that M/s. India Export House made an import of 7 containers of rough blocks of Italian Marble. The containers arrived at ICD, Pragati Maidan on 1 -1 -91, but nobody filed bill of entry in spite of notices issued to the importer repeatedly. When no bill of entry was filed, the show cause notice was issued to the importer and the adjudicating authority, vide order dated 27 -2 -92, confiscated the goods and imposed penalty of Rs. 5 lakh on the importer. The importer, M/s. India Export House filed appeal before the Tribunal and the Tribunal, vide order dated 22 -8 -94, remanded the matter to the adjudicating authority. The adjudicating authority, vide order dated 28 -2 -98, confiscated the goods in question under Section 111(d) of the Customs Act. Thereafter, the importer M/s. India Export House had not filed any appeal.

(3.) M/s. Miralka Enterprises filed appeal before the Commissioner (Appeals) challenging the confiscation of the goods and claiming to be the owner of the goods in question. The appeal was dismissed as non -maintainable.