9911796707
TMI Blog1996 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... t import of the same make and model of printing machine, also imported from the same country, U.K. Against the Assistant Collector's order, the appellants filed an appeal before the Collector of Customs (Appeals) who confirmed the impugned order. Thereby the present appeal. 2. Shri Harbans Singh, learned counsel for the appellants raised a preliminary point that they were not issued a show cause notice in the matter and were also not heard in the matter. Moreover they got the order-in-original only after repeated letters to the Custom House requesting for issue of formal order to enable them to file an appeal. After nearly a year after the payment of duty and clearance of the goods, they got the order-in-original which was issued by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue the order in his name. In such cases, on the basis of the order in the file, a successor officer may issue the order instead. He pleaded that the appeal be dismissed. 4. We have considered the submissions. We find that the plea that the order has been issued in the name of an Assistant Collector who had not passed the order had been taken in the appeal before the Collector (Appeals). He had disposed of this point with the observation that it is not necessary that the same Assistant Collector who ordered enhancement of value should issue the order. We do not agree. Such a procedure would be against the principles of natural justice. In this case even the order in question does not mention that the importers had waived the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... int that the condition of their machine was so different from the compared machine as to justify the price differential is not correct. The importer cannot be expected to testify the condition of another import and compare the value thereof to his own import. Moreover we find that the invoice of the subject import describes the goods as Solna 425 Offset Printing machine complete with all standard accessories while the compared invoice, copy of which had been attached to the order of the Assistant Collector, describes the goods as Solna 425 4 Colour Sheet Fed offset printing machine complete with accessories. It is not clear whether the apparent difference in the description of the two machines would have made a material difference in their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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