MILBANK LTD. Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) NOBODY has appeared for the applicant. Accordingly, I heard the learned DR and gone through the ROM application.

(2.) IT is recorded in Para 6 of the order Nos. A/1352 -1355/WZB/ AHD/2007, dated 15 -6 -07 that no argument as regards confiscation and destruction of GMDSS Stations were advanced before me. On the other hand, it is the appellants contention that such arguments were a part of the appeal. However, I find that the same were not convassed at the time of hearing of the appeal. Merely because the same were raised in the memo of appeal as one of the grounds, is not sufficient, inasmuch as number of grounds are made in the appeal, but the appellants may choose to argue only in respect of few. As such, the Tribunal has rightly observed that no orders in respect of the same are being passed.

(3.) IN view of the above, I reject the ROM application.