Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1994)(53)LC66Tri(Mum.)bai
..... initiated, the show cause notice is duly served on the appellant firm, and as such, the validity or otherwise 'of the notice for proceedings under the customs act, assume little significance. for the purpose of the present proceedings' the conclusions are based on what has been admitted by mr. bhupendra adatia, in these very ..... bhupendra adatia and mr.d.d. gupta, however, appeared before the dri officials on 4.1.1991, and in their preliminary interrogation, both of them reportedly admitted acts of misrepresentations, misdeclaration and removal of certain quantity from the goods, thereby got released by them. they also reportedly offered to retrieve the goods so released, and ..... on 24.12.1990. the inspection revealed that one consignment of ball bearing, imported by greaves international, bombay, and warehoused vide section 59 of the customs act, was lying unclaimed for a long time, and that three ex-bond bills of entry for home consumption, were filed by one firm m/s. arvind engineering .....
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