1997 (2) TMI 239

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....tor of Customs (Appeals). 2. The appellants imported two consignments of industrial stapling machines. These were assessed to duty under CTH 84.40. They claimed the benefit of Notifications 125/86 and 16/85. The claim was rejected. Collector (Appeals) upheld the order on the ground that the appellants have not substantiated their claim as no catalogue, invoices or sample of stapling machine ....

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....ubmits that the appellants ought to have furnished the revised address if they wished to prosecute the case effectively and mere change of office is no defence. They also did not cooperate with the Department in producing catalogue and invoices. 5. We have heard both sides. On going through the order of Asstt. Collector, we find that Asstt. Collector himself has recorded that importers impor....