2003 (3) TMI 505

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....or the Respondent. [Order per : S.S. Kang, Member (J)]. - The Appellants filed this appeal against the order of the adjudicating authority passed by the Commissioner of Customs. 2. The brief facts of the case are that the appellants made import of certain machineries under EPCG licence. The condition of the licence was that the import can be made of new machinery. On verification, it....

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....xamination. The contention of the appellants is that the report prepared by the Appraiser was merely on his opinion, therefore, cross-examination is necessary. 4. We have perused the report prepared by the Appraiser whereby he opined that the machines in question were old machines. This report was relied upon by the adjudicating authority to conclude that the machines were not new, therefo....