1992 (5) TMI 94

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....ent. [Order]. - Since the matter involved in both the appeal is similar, I propose to dispose of these appeals by a common order. In Appeal No. C-265/88 the appellants had imported a consignment of 104 cartons - Battery operated mechanism per SS. ARC ODYSSAUS, Rot. No. 458/86, Line No. 78 for the manufacture of plastic toys. In Appeal No. C-270/88 the appellants, M/s. Neetin Toys (India), De....

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..... If that is so, there is evidence to show that these are going to be used for preparation of complete toys. Even otherwise, he stated that what is to be seen is whether at the point of importation, the import was valid or not and not the subsequent matters to be dealt with. In support of his contention, he relied on the decision of the Tribunal reported in 1990 (47) E.L.T. 38 (Tri.) = 1990 (26) E....

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....e consignment one package was found short and the same was found in excess in another consignment. All these circumstances put together, according to him, show that these were to be as one consignment for the purposes of I.T.C. Therefore, he stated that the confiscation order is correct. 4. I have considered the submissions of both sides. In the case of Collector of Customs, Calcutta v. Mitsuny....

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....decision reported in 1990 (47) E.L.T. 38 (Tri.) = 1990 (26) ECR 419, wherein it is held as follows :- "Therefore, in this case, when the two consignments are imported by two different firms, which even according to the department have not been established to be related to one another; and when evidence is available to show that one of the company, namely, M/s. Kakar Toys Industries had independ....