2012 (4) TMI 144

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....ard both sides. The applicants filed this application for waiver of pre-deposit of duty of Rs.5,73,700/-. The applicants made import of capital goods by availing Notification No.158/95-Cus , dated 14.11.1995. The condition of the is that the goods so imported are to be re-exported within a period of six months. The case of Revenue is that the applicants have not exported the goods within six month....

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....29.6.2011 informed the applicants that the request of the applicant was rejected by the Commissioner of Customs. The contention of the applicant is that the request for extension of time was rejected without affording an opportunity of hearing to the applicants and no speaking order was passed by Commissioner of Customs. Only the decision of the Commissioner (Appeals) has been conveyed by the Depu....