2005 (4) TMI 425

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....at, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per the facts on record, the appellant imported the consignment of 50 Air conditioners of 1.5 tons capacity at the declared value of US $ 250. As a result of investigation conducted by the revenue officers, statements of the proprietor of the said appellant was recorded on 17-7-97 wherein he admitted having misdeclar....

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....evenue also obtained the price quotation from various dealers at Dubai and the same were found to be around US $ 450/-. The details of all the said quotations are mentioned in Paragraph 7 of the impugned order. 3.Based upon the above, proceeding were initiated against the appellants by way of issuance of show cause notice which culminated into the impugned order passed by Commissioner vide whic....

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....d favour with the above contention of Shri Hardik Modh, ld. Advocate. It is recorded in the Commissioner's order that hearing was fixed number of times and the appellants were issued repeated reminders to file reply to the show cause notice. No reply was filed & hearing was not attended and every time the appellants sought adjournment of the same on one pretext or the other. As such, the appellant....

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....piece of evidence by the Commissioner. The other material on record i.e. various quotations are in the nature of corroborative material to the said admission by the appellant. The appellants have also voluntarily deposited the duty, much before the adjudication of the same. All these factors, when considered cumulatively, lead to an inevitable conclusion that the air conditioner in question were u....