1996 (10) TMI 113

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....sole respondent was served on 17th July, 1986, but no appearance on his behalf had been filed. Learned counsel applied when the matter was called out for permission to appear on behalf of the respondent. He was told that we would grant permission if somebody from the Central Agency gave an undertaking to Court to file the necessary Vakalatnama, etc. We have heard learned counsel for the appellants....

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.... appellants did not indicate that what they had imported was old scrap, the scrap was dutiable. This argument found favour in the majority judgment. At the same time, the majority judgment held that the appellants could not be expected to produce evidence that the scrap which had been purchased from the local market was old scrap because the appellants were not the importers of such scrap. The dis....