SYNTHETIC POLYMERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the appellant in spite of notice. Therefore, the appeal is being taken up in absence of the appellant. Heard Id. JDR.

(2.) THE appellant filed these appeals against the common order -in -appeal passed by the Commissioner (Appeals).

(3.) THE brief facts of the case are that the appellant made import of natural rubber at ICD, Tuglakabad and filed Bills of Entry. The goods were confiscated and allowed to be released on payment of redemption fine and personal penalties were also imposed on the ground that in view of DGFT Notification No. 41(RE -2001)/1997 -2002, dated 19 -12 -2001 the import of natural rubber is allowed at port of Kolkata and Vishakhapatnam,