J.K. Cement Works vs Commissioner Of Customs, … on 5 October, 2001

JUDGMENT

Jyoti Balasundaram, Member (J)

1. The application for early hearing of the appeal against the order of the Commissioner of Customs (Appeals) who has upheld the confiscation of a consignment containing old and used disc tape with option to redeem the same on payment of fine of Rs. 25,000/- is dismissed as no ground for jumping the queue has been made out by the applicant who has only stated that they are a sick unit registered under B.I.F.R. which is not sufficient for purpose of granting early hearing of the appeal.

(Dicated in Court)