1. We have heard learned counsel for the parties.

2. This writ petition was filed challenging the show cause notice dated 4.9.2006 issued by the Office of the Commissioner of Customs (Prev.), Jodhpur under Section 18 of the Customs Act, 1962, to show cause as to why the provisional assessment of the second-hand paper making plant & machinery imported by the petitioner should not be finalized, enhancing the declared assessable value by Rs.3,21,06,615/-, and further, as to why the Customs duty amounting to Rs.1,63,10,160/- short paid on the said amount should not be recovered from them under Section 18(2) of the Customs Act, 1962. The notice provided for appropriation of the differential amount; the interest chargeable from 1.8.2002 to 23.6.2005 on the amount of differential customs duty, and further, required the noticees to show cause as to why the second-hand paper making plant & machinery imported on undervalued price as well as misdeclaring the age to be less than 10 years old, without valid import licence, be not confiscated under Section 111(d) & 111(m) of the Customs Act, 1962. The notice also proposed penalty to be imposed under Section 112(a) of the Customs Act, 1