2012 (2) TMI 267

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....Naveen Mullick, Advocate for Sh. Sudhir Malhotra, Advocate for the respondent.   Per: Shri D. N. Panda:   Shri Naveen Mullick, ld. Advocate assisting the court submits that for personal difficulty of his associate Sh. Sudhir Malhotra, Advocate he may be allowed to argue the matter on his behalf since there is live consignment in the custody of customs causing huge loss to appellant. Co....

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....d machines on as is where is were lifted and brought. Therefore, it was submitted to the Customs Authority that permission for mutilation be allowed at the cost of appellant and under supervision of customs officials. Neither such prayer was allowed no provisional assessment was done. When the residual life is certified by Chartered Engineers to be 8 years upon periodic maintenance and repair, rew....

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....ame to be scrap and assessed as scrap and cleared upon payment of duty as scrap. The submissions of appellant as has been recorded by learned Commissioner (Appeals) in para 3 of the order indicates motive of appellant which does not appear to be oblique. Neither revenue had any material to prove that the goods imported was not 20 50 years nor proved that the same is usable for more than the period....