1983 (11) TMI 212

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..... S.D. Jha, Member (J)]. The question for decision in this appeal originally filed as a Revision Application to Government of India is whether in respect of two cartons of Varistors Limit Switches imported vide B.E. Cash No. 2372 dated 20/21-12-1979 Ex. s.s. India Fortune, the appellants are entitled to benefit of Notification No. 35/79 dated 15-12-1979. The Assistant Collector of Customs, Bom .....

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..... nal, Sh. K.V. Kunhikrishnan, learned D.R. agreed that on the basis of documents now produced, the appellants could get the benefit of the notification. The appellants claim was rejected by the Appellate Collector of Customs without hearing the appellants or giving them an opportunity to produce the documents. In the circumstances, it would appear just and proper that appellants are allowed to pro .....

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