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Issues:
1. Time-barred demand of customs duty. 2. Allegation of goods being of plastic instead of brass. 3. Lack of opportunity for personal hearing. 4. Alleged interpolation in Bill of Entry. 5. Failure to consider appellants' contentions in previous orders. Detailed Analysis: 1. The appellant challenged a demand for customs duty of Rs. 14,052.00, arguing it was time-barred as the Show Cause Notice was received beyond six months from duty payment. The appellant contended that since the goods were already cleared after proper assessment, no fresh adjudication proceedings could be initiated. The appellant cited the case of M/s. Harish Silk Mills Pvt. Ltd. v. Union of India to support their argument that enhanced customs duty cannot be charged once goods are assessed and cleared. The respondent, however, argued that the notice was issued within time and questioned the appellant's claim of delayed receipt without proof. 2. The dispute arose from the classification of imported goods as components for bathrooms made of brass. The Department alleged the goods were of plastic based on an examination report, leading to a short levy of customs duty. The appellant argued they were not provided with the examination report and questioned the authenticity of the findings. The Assistant Collector and Collector (Appeals) upheld the demand, citing an alleged interpolation in the Bill of Entry. The Tribunal noted discrepancies in the handling of the case and ordered a re-adjudication to address all contentions raised by the appellant. 3. The appellant raised concerns about the lack of a personal hearing granted by the Assistant Collector, which was not addressed in previous orders. The Tribunal emphasized the importance of providing a fair opportunity for the appellants to defend themselves and instructed the Assistant Collector to conduct a de novo adjudication with detailed reasoning on all raised contentions. 4. The alleged interpolation in the Bill of Entry regarding the description of goods as "made of brass" was a crucial point of contention. The Tribunal highlighted the failure to allow the appellants to explain or rebut the interpolation allegation, indicating procedural irregularities in the previous adjudication process. The absence of the original customs examination report raised doubts about the basis for the demand of differential duty. 5. The Tribunal set aside the previous orders and remanded the case to the Assistant Collector for a fresh adjudication, emphasizing the need for a thorough examination of all arguments presented by the appellants. The expedited proceedings were ordered due to the age of the case, underscoring the importance of resolving the matter promptly and fairly.
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