2004 (10) TMI 362

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..... Tata, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). In the impugned order the value of the imported goods was enhanced after taking into consideration the lump-sum know-how fee paid by the appellants. 3. The contention of the appellant is ....

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.... the appellant on 17-6-1998 without issuing any show-cause notice. 6. As per the provisions of Section 28 of the Customs Act when any duty has not been levied or has been short levied, the proper officer can issue a notice within six months and in the case of wilful, mis-statement or suppression of facts the duty can be demanded for the period of five years. 7. In the present case,....