https://www.taxtmi.com/caselaws?id=126843 The appellate tribunal upheld the lower appellate authority's decision to dismiss the appeal filed by the appellants in a case involving the import of goods declared as mutilated and fumigated, but found to be old and used garments. Despite the lack of a show-cause notice or personal hearing, the appellants voluntarily paid fines and penalties without challenging the assessment orders within the prescribed time limit. Their delayed request for an adjudication order was denied, leading to the rejection of their appeal. The tribunal deemed the appellants to have waived their right to notice and hearing, resulting in the dismissal of their appeal. en-us Wed, 07 May 2008 00:00:00 +0530 Thu, 31 Jan 2013 17:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126843 The appellate tribunal upheld the lower appellate authority's decision to dismiss the appeal filed by the appellants in a case involving the import of goods declared as mutilated and fumigated, but found to be old and used garments. Despite the lack of a show-cause notice or personal hearing, the appellants voluntarily paid fines and penalties without challenging the assessment orders within the prescribed time limit. Their delayed request for an adjudication order was denied, leading to the rejection of their appeal. The tribunal deemed the appellants to have waived their right to notice and hearing, resulting in the dismissal of their appeal. Case-Laws Customs Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126843