2008 (5) TMI 600

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vocate, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It appears that the appellants had imported the impugned goods and declared the same to be mutilated and fumigated but apparently, the impugned consignments consisted of some old and used garments which were not mutilated and fumigated and hence, the bi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der. 2. Considering the fact that the appellants have paid the fine and penalty along with duty without insisting upon show-cause notice and personal hearing, it can reasonably be concluded that they have waived their right to notice and hearing. They have also not filed appeals against the assessed bills of entry in the absence of any detailed order within the time limit prescribed. Under the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X