1998 (3) TMI 437

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....Respondent. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against the order dated 8-8-1991 passed by the Addl. Commissioner of Customs, Air Cargo Complex, Mumbai confiscating the goods imported by the appellants with an option to redeem the goods on payment of fine of Rs. 25,000/-; enhancing the value of goods from US $ 201 per unit to US $ 295 per unit and imposing pena....

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....r M/s. Ontario Equipment Machinery & Parts Ltd., Canada. According to him, order had been placed with the supplier in Canada for the subject consignment and the supplier obtained adequate quantity of the said goods from the manufacturer in USA at the discounted price US $ 164 per unit and shared part of the discount with the appellant consistently with international trade practice and therefore, t....

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....duced before the Addl. Commissioner. To a question put by us, the appellant's representative stated that the appellant will be in a position to prove the genuiness of the invoice. It is pointed out for the appellant that the earlier import relied upon by the Department was directly from the manufacturer and not from any supplier. 5. In the light of the aforesaid circumstances, we are of the ....