MEGABYTES INTERNATIONAL PTE. Vs. COMMR. OF CUS.

JUDGEMENT

(1.) THE appellants herein who had supplied citric acid from China to M/s. Marsina Enterprises, Thane, are aggrieved by the order of the Commissioner of Customs (Import), Nhava Sheva, rejecting their request for re -export of the goods on the ground that the importer failed to retire documents and to make payment to the bank and failed to fake delivery of the goods which were therefore shifted to customs bonded warehouse.

(2.) WE have heard both sides.

(3.) WE find that the adjudicating authority has recorded detailed findings as to why the appellants' request cannot be entertained, as under : -