TaxTMI 
TaxTMI 
1983 (9) TMI 273
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....ne, for the Respondent. ORDER This is a Revision Application to the Government of India against Order-in-Appeal No. S/49-679/81-Air & 5 others dated 26-9-1981, passed by the Appellate Collector of Customs, Bombay, which stands transferred to this Tribunal to be disposed of as an appeal presented before it. 2. The appellants as actual users imported Nickel and Nickel Alloy as per B.E.....
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....months stipulated under Section 27 of the Customs Act, 1962. The order was upheld in appeal by the Appellate Collector of Customs, Bombay by his order dated 26-9-1981, hence the present appeal. 2. At hearing of the appeal, Shri R.L. Mehta, learned Advocate for the appellants contended that the appellants had imported the goods for their personal use because the goods had been imported agai....
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....t the appellants are not an individual but a Company. But his contention was that because the appellants had imported the goods for their own use, the limitation of one year in the clause would apply in their case. This contention cannot be accepted. A reading of the clause (a) makes it clear that the words `any individual for his personal use' refer only to a material person and not to juristic p....
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....iscussion, the orders passed by the lower authorities are upheld and the appeal dismissed. [Order per : Shri A.J.F. D'Souza] 7.  - Neither the B/E nor the copy of the invoice were available to the Tribunal to know the precise description of the subject goods. However, from the Revision Application it is seen that "Nickel and Nickel Alloy" were imported and assessed under Chapter 75 without....