1994 (2) TMI 81

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..... No. 157/93-Cus., dated 22-4-1993 passed by Collector of Customs, Cochin in the case of Smt. K. Terasa Mathew. Smt. Mathew was issued show cause notice dated 2-8-1993 under Section 129DD of the Customs Act, 1962. 2. Personal hearing fixed on 10-11-1993 and 23-12-1993 was not attended and adjournment sought. As there are no complex issues of facts or law involved in the case, and the case has als .....

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..... not be denied. 4. With a view to ameliorate the difficulties faced by Indian resident in Kuwait around the time of Gulf war, Ministry vide its letter F. No. 497/21/91-Cus. VI dated 4-12-1991 issued certain instruction whereunder, inter alia TR concessions in respect of used articles alone was allowed even if goods were shipped beyond the prescribed period. The applicant Collector has basically .....

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