2003 (12) TMI 389

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.... the Respondent. [Order]. - Adjudicating on a notice issued to Hico Products Ltd., the Assistant Commissioner denied the credit taken by it of the duty shown to have been paid on an invoice issued by Mayur Chemicals, a registered dealer of the goods on the ground that it did not have facility to receive, store and despatch the goods. Hico Products Ltd., did not appeal this order. An appeal w....

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....re not persons aggrieved by the order of the Additional Collector of Customs permitting Northern Plastics Ltd. to clear a consignment of photo films imported by it on payment of duty. 4. By applying the ratio of that judgment, the contention of the respondent to this appeal Mayur Chemicals that it has suffered financial loss because Hico Products Ltd. refused to pay the purchase price of the go....