1999 (12) TMI 317

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....or the Respondents. [Order]. -  This is a Revenue appeal against Order-in-Appeal No. M.CUS. 360/93, dated 9-11-1993 accepting the importer's plea that a consignment of spares for slag furnace which was not received at all and imported. He has noted that the items 1, 2, 3 and 27 of the invoices were not found when the packages were opened in the factory. Respondents had purchased it from....

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....een received. It is also contended that the examination of the goods ought to have been done in the presence of Customs Officers which is a practice followed in the Customs House and same has not been followed in the present case. Therefore acceptance of party's case is not justified. In this regard, the Tribunal's judgment in the case of Uniferro International Ltd. v. CC Bombay as reported in 198....

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....the case-law cited is clearly distinguishable. Further, he points out tht case-law of Uniferro International Ltd. (supra) cited by Revenue is not applicable as in that case party had not produced foreign supplier's confirmation lettter and other documents to prove his case. Therefore, the claim was rejected. 5. On careful consideration of the submissions, and on perusal of the Tribunal jud....

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....ocuments have been scrutinised and accepted by Commissioner (Appeals) and that itself was of clinching nature. The other ground is that it was not examined in the Customs House. There cannot be hard and fast rules in every matter. It can be true in a case where the consignment is received in the form of bulk item in weightage where such weighments are made and subsequently on weighment, the party ....