2006 (7) TMI 503

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...., for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants had imported four "Second-hand Shutteless Picanol Rapier Weaving UN Looms width 240 CM" with all its accessories, valued at US$ 42,850 (CIF) and declared to have been manufactured in the year 1994. They filed a Bill of Entry on 3-6-2003 for clearance of the goods under OGL. A certificate from an overseas Char....

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....e machines could be considered to have been manufactured in the year 1990. Meanwhile, the assessee waived SCN and wanted the dispute to be settled forthwith. Ld. Commissioner accepted the value reported by Shri Joseph Jebaraj in his first report and the year of make reported by him in his second report, and proceeded to dispose of the case. Having found that the machines were more than 10 years ol....

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....ds, we have seen a letter dated 4-8-2003 of the Superintendent (Adj.) in the office of the Commissioner of Customs, Tuticorin; addressed to the appellants. This letter indicates that copies of the following documents relied upon by the Commissioner for passing the impugned order were issued to the assessee only after the impugned order was passed :- (1)     Statement dated 1....