1997 (11) TMI 335

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....spondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to demand of duty in respect of goods which have been claimed to have been received as replacement for those which were pilferred and benefit of Accessories (Condition) Rules, 1963 has been claimed by the appellants in that regard. 2.  The ld. Lower appellate authority in para 8 of his order, has h....

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....f accessories can not be taken as covered by Accessories (Condition) Rules, 1963, as such accessories were not compulsorily supplied and secondly, separate value for those accessories was shown in the Invoice. It will be pertinent to mention in this regard that the suppliers can not be held responsible for pilferage of the goods at the Dock after landing. Hence, the so called replacement was appar....