1998 (1) TMI 243

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.... for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Short controversy in this Appeal is regarding the weight of ball bearings imported by the appellants herein. If the weight is below 633 gms. then they are liable to pay the duty at the rate of 150% ad valorem only in terms of Serial No. 3(ii) of Notification No. 146/86-Cus., dated 26-2-1986. 2. The authorities below go....

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....ave examined the weight of the bearings, which is a relevant parameter for the assessment of the goods, then we have to go by the weight so found by the authorities themselves after checking and finding of the weight to their dis-advantage. Customs department cannot fall back upon some catalogue consulted by them or even on the packing list which was produced by the appellants along with the Bill ....

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...., in terms of the present provisions of Section 28 of the Customs Act, it is the burden of the appellant to prove that he has not passed on burden of higher rate of duty paid by him to its customers. 6. Ld. Advocate, Shri Mukherjee, in rebuttal of the same, submits that in its letter dated 19-8-1991 addressed to the Assistant Collector of Customs, Appraiser Refund Section, in para 5 thereo....