TaxTMI 
TaxTMI 
2007 (6) TMI 464
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....er : P.G. Chacko, Member (J)]. - The appellants had imported goods declared as 'buttons for garments' and filed a bill of entry dated 22-12-1995 for its clearance without payment of additional duty of Customs (CVD), claiming the benefit of Notification No. 83/90-C.E. Clearance without payment of CVD was allowed under 'first check' procedure and accordingly, the goods (classified under SH 9606.29....
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.... (Appeals) and the latter, after hearing the appellant, dismissed the appeal. The appeal before us is against the appellate Commissioner's decision. 2. After hearing both sides, we note that a prominent grievance of the appellant is that no copy of the examination report, relied on by the lower authorities; was supplied to them. Another contention is that, it was not open to the assessing au....
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....f demand notice after six months from the date of clearance of the goods, asked for a speaking order and attended the personal hearing arranged by the Deputy Commissioner. By such conduct, the appellants were tacitly waving show-cause notice and, therefore, cannot now challenge the impugned proceedings on the ground of no show-cause notice having been issued. 4. In his order, the Deputy Comm....