2006 (7) TMI 503

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.....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 Chartered Engineer was produced in support of....

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....en 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 old and that the same had been imported wit....

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.... 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 11-6-2003 of Shri T.S. Vaidyanath. (2) &....