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T.P.NAMBIAR, V.P.GULATI
SH. K. Poopalarajah – Appellant
Versus
Collectors of Customs – Respondent


Advocates Appeared:
R. Thiagarajan,R. Victor Thyagaraj

ORDER

Per Shri V.P. Gulati (ORAL):

1. This condonation of delay application has been filed in respect of the supplementary appeals filed by the appellant, as the learned lower authority had disposed of the issues arising in the two show cause notices. As per the procedure and practice of the Tribunal, the appellant was required to file the second appeal relating to the damaged goods. The delay in filing the appeals is condoned.

2. The learned Sr. Counsel has pleaded that in the above appeals, the appellant had been given the option to clear the goods and he is therefore not contesting the appeals on merits. In as much as the appeals are not contested on merits, the same is dismissed as not pressed.

3. The issue, therefore, survives for consideration is regarding the absolute confiscation of the car u/s 111 (d) of the Customs Act, 1962. The learned Counsel briefly narrating the facts of the case has pleaded that the appellant had imported the car on 26.10.89 under a Carnet which was valid upto 21.10.90. He pleaded that the appellant could normally retain the car in India under Triptique Procedure in terms of savings clause 11 (m) of the Import Control Order without any import licence an

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