https://www.taxtmi.com/caselaws?id=93372 The appeal was filed against an Order-in-Appeal accepting the importer's plea that a consignment of spares for a slag furnace was not received at all and imported. The Commissioner (Appeals) accepted the plea based on sufficient documentary evidence establishing non-import of specific items from the consignment. The judge concluded that the Commissioner (Appeals) decision was legally justified, as there was sufficient evidence, including correspondence with the supplier, supporting the non-import of specific items. The appeal was ultimately rejected. en-us Thu, 30 Dec 1999 00:00:00 +0530 Thu, 10 Nov 2011 12:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93372 The appeal was filed against an Order-in-Appeal accepting the importer's plea that a consignment of spares for a slag furnace was not received at all and imported. The Commissioner (Appeals) accepted the plea based on sufficient documentary evidence establishing non-import of specific items from the consignment. The judge concluded that the Commissioner (Appeals) decision was legally justified, as there was sufficient evidence, including correspondence with the supplier, supporting the non-import of specific items. The appeal was ultimately rejected. Case-Laws Customs Thu, 30 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93372