1998 (4) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellant received in its factory located in the Kandla Free Trade Zone glass bottles without payment of duty in terms of Notification 272/79 to be utilised for packing oil manufactured by it for export. Verification of the stock of bottles in September, 1986 showed a shortage of 1.62 lakhs bottles in the stock received from April, 1983 to 1st September, 1986 approximately 0.3%. The Additional ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kept a proper record of the breakage of the bottles and had also not intimated the department of the breakage, either during the stocktaking or prior to it and that therefore duty has been rightly demanded and penalty imposed. 4. The percentage of bottles broken is 0.3. It is not unreasonable that such a small fraction of bottles broke during handling or packing the export product. The appel....