1996 (10) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against Order dated 16-11-1988 of Collector of Customs (Appeals). 2. The appellants imported stainless steel balls which were classified under Heading 8481.90. A demand for duty was subsequently issued claiming assessment under Heading 84.82 or 7326.90. This demand was subsequently confirmed. The appellants contended bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rify whether the clearing agent had been authorised to enter into correspondence in regard to differential amount of duty or make good this differential amount of duty. He also could not cite any case law clarifying that in such circumstances clearing agent could be treated as an agent and a notice served on him could be considered as notice served on assessee. 5. We have heard Ld. D.R. and ....