1994 (12) TMI 187

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....hdeva, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  M/s. Ester Industries Limited, New Delhi imported and cleared from New Delhi Customs after payment a consignment of spinnerettes. Subsequently on examination at the importer's premises the spinnerettes were found unusable by the importer for reasons such as difference in the tolerance limit, size of the holes, e....

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....come before us against this order. 2. Sh. Santhanam, Advocate for the appellant argued that since the consignment has been found to be defective, and it had no value and therefore duty was incorrectly assessed and paid. Sh. Sanjay Sachdeva supports the order of the lower authorities. 3. On the examination of the relevant documents, it is not possible to agree that consignment of the spinnere....