1999 (1) TMI 182

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.... Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported three consignments of newsprint under Exim scripts valid inter alia for import of writing and printing paper. On an objection raised by the Custom House that the scripts were not specific for newsprint which could not be categorised as writing and printing paper, the importer took the stand that there had be....

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....y High Court in Gujarat State Export Corporation Ltd. and Another v. U.O.I. [1984 (17) E.L.T. 50]; and Tribunal's decisions in Menon Associates v. C.C., Bombay [1988 (34) E.L.T. 367]; Shah Tools & Bearing Co. v. C.C. [1992 (62) E.L.T. 815]; Somjit Enterprise v. C.C. [1993 (63) E.L.T. 119]; and Emjey Enterprise v. C.C. [1995 (80) E.L.T. 563]. The principle affirmed in each of these decisions is tha....