1995 (1) TMI 207

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....K.S. Nair, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - For hearing the applicant's appeal on merits, he is required to deposit Rs. 6.00 lacs towards penalty, vide Order-in-Original No. S/10-59/94-SIB/Adj/3224, dated 23-8-1994 (KDL/Collr/28/94) passed by the Collector of Customs, New Kandla. 2. The penalty has been imposed on the ground that second-hand diesel e....

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....ly no part to play in the shipment of second-hand machines as against his order for new engines. 3. Shri K.S. Nair, the Ld. SDR, however, pleads that the price of the engines for which Letter of Credit has been opened may not be for new engines and could only be for second-hand engines. 4. After hearing both the sides, the applicant is not claiming the goods and he is not trying to....