TaxTMI 
TaxTMI 
TaxTMI 
1988 (8) TMI 313
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....nent part of water level gauges in disassembled condition. The goods were imported against Contract No. SP 1990872, dated 29-9-1979, which was amended by Reference No. 1990872, dated 19-1-1980 and the amendments to the contract are at pages 21(h) to 21(i) of the paper book. Annexure "A1" to the said amended contract, which is at page 21 (i) of the paper book filed by the appellants, describes the goods as boiler component-Spares for Direct Water level gauges - Repair port assembly P/N 923321 consisting of "glass, cushion, gaskets clip ring, mica and sealing gasket". Value of the goods as per the said Annexure "A1" to the contract is US Dollars 77,968.80. In the relevant invoice and the Bill of Entry No. AD-1342, dated 28-5-1980, the goods w....
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....gued that after importation, the goods were supplied to their customers. There was no complaint from those to whom this kit colour port repair was sent alleging that complete assembly consisting of glass, cushion, gasket dip ring, mica and sealing gasket was not supplied. 5. Shri Sachar who appeared on 9-12-1987 for the department argued that examination was done in the presence of importers' representative and there was no scope for examination report being wrong. There was .no proof that the examination report was wrong. As only 2 items were found during examination, the assessment of the imported goods has been correctly done by the lower authorities. 6. We have considered the arguments of both sides. The Department's contention is tha....
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....sonal knowledge of water level guage and its parts and that he had himself seen the goods kit colour port repair P/N No. 923321 consisting of glass, cushion, gasket clip ring, mica and sealing gasket as per BHEL Contract No. SP-1990872, dated 29-9-1979. He has also stated that kit colour port repairs had been imported for supply to various power projects as per contracts and no complaint was received from any of the power projects to whom the goods were supplied. The kit colour port repair comprised of 5 components, namely, glass, cushion, gasket clip ring, mica and sealing gasket. 8. The claim of the appellants was rejected on the ground that only 2 items, viz. gasket and glass were imported. The impugned order-in-appeal of the Collector ....
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....US Dollar 77,968.80. In the light of the above facts, we are of the view that the same goods as shown in the Annexure-A1 to the contract, were imported under the said Bill of Entry and the invoice. Secondly, in the affidavit, Shri R. Mahalingam, Manager (Boiler) of the appellants' company has stated that he had personally inspected the kit colour port repair bearing the aforesaid P. No. consisting of glass, cushion, gaskets clip ring, mica and sealing gasket and that the same had been imported and supplied to the various power projects as per contract. There was no complaint from the power projects to whom the imported goods were supplied saying that the kit colour did not comprise of all the 5 items mentioned above. The contents of the aff....