1987 (1) TMI 314

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....rder per : Harish Chander, Member (J)].  - Patvolk, Madras had filed a revision application to the Ministry of Finance, Department of Revenue, New Delhi being aggrieved from order-in-appeal No. C3/1258/1981 dated 5.5.81 passed by the Appellate Collector of Customs, Madras. The said revision application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Cus....

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....ppellant had filed an appeal to the learned Appellate Collector of Customs, Madras. He had confirmed the findings of the Assistant Collector of the similar ground. Being aggrieved from the aforesaid order the appellant has come in appeal before the Tribunal. 3. Shri C.V. Devidasan, Assistant Manager has appeared on behalf of the appellant. He has reiterated the contentions made in the revision ....

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....statutes and the statutory provisions are binding on the Tribunal. He had pleaded for the dismissal of the appeal. 5. We have heard both the sides and have gone through the facts and circumstances of the case. There is no notification to the effect that duty has to be charged at the rate of 25% on the import of Forklift. We very much appreciate the feelings and sentiments of the appellants in h....