2002 (6) TMI 262

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.... [Order per : J.H. Joglekar, Member (T)]. - The appellants are an export house and were in possession of number of import and export passbooks enabling them to import raw materials and consumables for production of goods which would be exported. Three consignments of such raw materials imported by the appellants were seized. One consignment was in the docks pending clearance and the other two co....

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....hereby the goods would be disposed of through Palaria. The Commissioner further remarked that such agreements were oral. He did not accept the statement of the importer that the present goods would be sold to actual users remarking that the agreement between the importers and Palaria was a running account and not for specific purpose. He further observed "in this view of the matter, I may safely s....