1994 (2) TMI 81

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..... ew of order-in-appeal No. 157/93-Cus., dated 22-4-1993 passed by Collector of Customs, Cochin in the case of Smt. K. Terasa Mathew. Smt. Mathew was issued show cause notice dated 2-8-1993 under Section 129DD of the Customs Act, 1962. 2. Personal hearing fixed on 10-11-1993 and 23-12-1993 was not attended and adjournment sought. As there are no complex issues of facts or law involved in the case, .....

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..... notification could not be denied. 4. With a view to ameliorate the difficulties faced by Indian resident in Kuwait around the time of Gulf war, Ministry vide its letter F. No. 497/21/91-Cus. VI dated 4-12-1991 issued certain instruction whereunder, inter alia TR concessions in respect of used articles alone was allowed even if goods were shipped beyond the prescribed period. The applicant Collec .....

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