2000 (4) TMI 115

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....enue appeal was called none appeared for Respondents despite notice just as there was no representation on 24-11-1999, 28-12-1999 and 7-2-2000 despite notices served. Therefore, we heard ld. DR Shri S. Sudarsan. 2. The appeal is against Order-in-Appeal of No. 2435/90, dated 7-12-1990 of Collector (Appeals) wherein the order-in-original dated 19-12-1989 confirming duty of Rs. 51257/- had been re....

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....aim as importer appellants had not lodged a refund claim under the Act, and that 12 items were used for transmission of power and hence to that extent the order impugned was not correct. 4.   We have carefully considered these arguments and records of the case. Against the order-in-original, the importers appealed to the appellate authority viz. Collector (Appeals) challenging the ord....

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....Had he followed the first option, Importers would have approached the Custom House seeking implementation of the consequential relief at best by a letter. There would have been no need to claim a formal refund under Customs Act, 1962, as their's was only a request to implement an order-in-appeal and give them consequential relief. By the ld. Collector (Appeals), following the second option, the na....

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....r (8) Stopcam assembly (9) Cap for Stop cam (10) Clutch body (11) Brake cam segment (12) Flange cam segment There is no rejoinder form respondents on record despite repeated notices. On a perusal of this list we find that the equipments concerned with transmission of power in the industrial sewing machine as they are parts of a shaft which transmits power or parts of clutch/cam/b....