1997 (7) TMI 282

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....r the Respondent. [Order per : Justice U.L. Bhat, President]. -  This is a departmental appeal against the order passed by the Collector (Appeals) setting a side the order passed by the Assistant Collector. 2. In November, 1980 respondents imported 400 Kgs. of a chemical by name "CREATININE" at the price of DM 100 per Kg. from an Austrian supplier. The Assistant Collector issued....

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....ce. The Collector (Appeals) declined to rely on these import on the ground that such imports were of small quantities ranging from 50 Kgs. to 100 Kgs. as against 400 Kgs. imported by the respondents. This approach of the Collector (Appeals) cannot be said to be wrongful. 3. The department has now produced several documents some of which were evidently before the Assistant Collector or the ....