2001 (3) TMI 490

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....run, SDR, for the Respondent. [Order 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 impor....

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....was to be added to the values declared and assessed 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 a....

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....he SDR was directed to produce the office copy of the 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, dat....

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....e is being contested and personal hearing was requested by the appellants 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 The same cannot be withdrawn by a letter, dated 3-2-1995 by on K. Siddhana, signing as Assistant Collector of Customs, Inland Container Depot Bangalore, for the reason that another notice,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. 23/9....