TaxTMI 
TaxTMI 
2001 (4) TMI 683
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....ant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Kapson Polycoats (India) Pvt. Ltd., is whether the "Calendering Line' machine imported by them is less than 10 years old or not. 2. Shri K.L. Rekhi, ld. Advocate, submitted that the Appellants imported a second hand machine "PVC Calende....
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....that as the goods were incurring heavy demurrages, the Appellants informed the Department under their letter dt. 13-10-2000 that they have abandoned the consignment/ relinquished their title to the same under Section 23(2) of the Customs Act; that at this stage feelers were sent to them not to abandon the goods and under the influence of allurement of lenient treatment and threat of exorbitant pen....
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....ed that as on first examination the year of manufacture could not be ascertained and the machine appeared much older than declared, the Appellants were asked to make arrangements for the detailed examination containing main parts of the machine; that the Appellants did not agree for re-examination contending that the Customs could do so at their own risk and expense and that any damage to sensitiv....
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....t re-examined and based on the evidence the impugned Order has been passed. 4. We have considered the submissions of both the sides. We find that the impugned Order was passed without issue of show cause notice and without hearing the Appellants in person in view of the same being waived by them. However, we are of the view that even if notice and personal hearing are waived, the Appellant....