9911796707
TMI Blog2001 (3) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.S. Sekhon, Member (T)]. The appellant has imported certain Dot Matrix Printers manufactured by Nakajina All Company and supplied by Kovac Corporation. Bill of Entry No. 665, dated 11-11-1991 filed by them was assessed to a value of Rs. 29,80,432/- and duty paid on 3-1-1992 and goods cleared. 2. The importers submit they are regular importers of the subject goods and have cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed in Bill of Entry 665, dated 11-11-1991. A reply was sent to this notice on 29-12-1992. No intimation of any hearing, as requested was received. However, another Show Cause Notice was received on 7-12-1994 made answerable to the Commissioner. The appellant submits that this Show Cause Notice was also issued by the Assistant Collector as it would appear from the heading. They sent a reply, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, dated 7-12-1994, which has been complied by a letter on 26-2-2001 enclosing a photocopy of a show cause notice No. S40/6/92/CD, dated 4-10-1994 which bears the initials of the then Collector in the office copy and is in two pages. We have considered the matter and find - (a) The photocopy of the show cause notice, dated 7-10-1994, in the paper book is only in one page, does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants vide his letter, dated 29-12-1992. The same cannot be withdrawn by a letter, dated 3-2-1995 by on K. Siddhana, signing as Assistant Collector of Customs, Inland Container Depot Bangalore, for the reason that another notice, dated 7-10-1994 has been issued on the same issue. This letter indicated withdrawal of notice No. 23/92, dated 11/14-11-1992; it is not known whether there is a typogr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be required to be added to the value. (d) Even though the Revenue has a good case on merits, we cannot uphold such slipshod handling of the invocation of the extended period found by us to be without application of mind. The benefit of the same has to go to appellants, as we are not convinced about the suppression of facts and the existence of any reason for invocation of the larger period by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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