2002 (8) TMI 539

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....T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  We have heard Shri S.C. Rudra, ld. Consultant for the appellants and Shri T.K. Kar, ld. SDR for the Revenue. 2. As per the facts on record, the appellants imported hospital equipments free of duty under Notification 64/88-Cus., dated 1-3-88. Subsequently, they were issued a notice under Section 28(i)....

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.... by the Assistant Commissioner before any Higher Appellate Forum and the instant appeal filed against the notice issued under Section 142 of the Customs Act, 1962, is not maintainable. 3. Appellants have admitted that the order confirming demand of duty by the Assistant Commissioner passed on 23/30-10-96 was not challenged by them, before Commissioner (Appeals). However, they submitted tha....