1996 (3) TMI 275

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....[Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing. On the last date of posting the appeal was adjourned on the basis of appellant's letter. Nevertheless, appellant has not made arrangement for representation, nor is there any request for adjournment. We have heard Shri Vipin Handa, learned SDR and perused the papers. 2. Appellant imported 595.689....

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....were ordered from Brazil and loaded in the ship at Rio De Janerio, the Bills of Lading bore the date 31-3-1987. There was sufficient material to show that the ship reached the Port only on 2-4-1987 and the goods were actually loaded only on 13-4-1987. Accordingly, it was held that the date of actual shipment was some days after 31-3-1987, the last date of the period of the licence and therefore th....

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....e. On the question of valuation, the Collector placed reliance on two instances of contemporaneous import at value higher than the value declared by the appellant. The relevant invoices bore the dates 18-3-1987 and 13-4-1987. The corresponding dates of indents were 30-1-1987 and 16-2-1987. The quantities imported are not known. The appellant had contracted with the supplier for import of 5000 M.T.....

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....ment was the essence of the contract. The difference in the contracted last date of shipment and the date of actual shipment was only a few days. Even this difference was clarified by stating that the ship could not enter the Port before 31-3-1987 on account of stormy conditions. Hence the reason urged for rejecting the contract is not sound. It must follow that there are no materials to indicate ....