BASF INDIA LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THESE are four Revision Applications (hereinafter called "appeals") filed before the Central Government, which under Section 131B - of the Customs Act, 1962, stand transferred to this Tribunal to be disposed of as if they were appeals presented before the Tribunal. As the four appeals involve similar issues, they are dealt with in a common order.

(2.) IN this case, notices of the hearing date(s) were issued to the appellants at the Bombay address given in their revision application; to BASF(India) Ltd., New Delhi, which appeared to be a connected office of the appellants; to Bakshi Shiv Charan Singh, Advocate, through whom the appeals were filed, and in whose favour the appellants had originally executed 'vakalatnamas';'and to Shri Y. N. Chopra, Consultant, in whose favour the appellants subsequently executed a joint 'vakalatnama'. None of these notices evoked any response.

(3.) WHEN the case was called on'5.5.1983, there was again no one present on behalf of the appellants. The Bench accordingly decided to proceed with the hearing of the case. However, since no copies of documents had been received, the Senior Departmental Representative requested that she might be given an opportunity to go through the documents which were on the Tribunal's record, and that the cases might be taken up thereafter. This was agreed to and the cases were accordingly taken up for hearing today.