1997 (12) TMI 248

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....Collector of Customs, Bombay in the case of import of 26.728 M.T. of Prime Seamless Carbon Steel Pipes valued at Rs. 1,58,974/- CIF. The operative portion of the Impugned order of the Addl. Collector reads as under : "The issue involved in this case is whether the importers M/s. Pradip Smithy and Engineering Works, Kudal, will qualify for clearance of the goods imported i.e. steel pipes, as Actual User under OGL Appendix 6, list 8 part (I) Item No. 523 of Policy 1985-88. The importers are holding a permanent SSI Registration certificate No. 11/20/00043/PMT/SSI, dated 30-1-1984 wherein manufacturing/processing activity mentioned are `Agricultural Implements and Fabrication'. The department had made enquiries regarding manufacturing activiti....

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.... capable to using the imported goods. It is premature to conclude that the subject goods are not intended for use by M/s. Pradip Smithy. Order I, therefore drop the charges contemplated by the department." 2. Shri S.V. Singh, the ld. DR appeared for the Commissioner. Nobody is present for the respondents despite notice. The ld. DR referred to the facts of the case and grounds of appeal and emphasised that the Respondent Shri Yeshwant S. Ghadi has admitted in his statement before the Department that he had neither ordered the import of any goods nor had he any knowledge of the goods imported and that he did not need the Seamless Pipes as shown in the import documents but that he had lent name of his firm for a consideration to Dhiraj....