2015 (12) TMI 1480

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....ed Representative Per : Mr.P.K. Das, The relevant facts of the case, in brief, are that the appellant imported various parts, components, accessories, consumables and packing materials required for the manufacture of Heart Valve Prosthesis. 2. A show case notice dtd 27.4.2000 was issued proposing demand of Customs duty of Rs. 70,10,900/- alongwith interest and to impose penalty in respect of im....

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....ical issue Department earlier issued show cause notices dtd 16.9.97 and 16.9.99 for the normal period. 4. The Authorized Representative on behalf of the Revenue reiterates the finding of Adjudicating Authority. He submits that the appellant imported the same material from Mumbai Air Cargo. 5. We find that the Dept. issued show cause notices on the same items in earlier period within the normal p....