TaxTMI 
TaxTMI 
1983 (10) TMI 63
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....titioners are challenging the legality of the order dated August 9, 1982 passed by the Assistant Collector of Customs, Bombay, and only few facts are required to be stated to appreciate the grievance of the petitioners. 2. The petitioners are importers of PVC Resin from a Company, known as Golden Bell Trading Company Limited, South Korea as well as other suppliers. The PVC Resin attracted Custo....
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....y used in the trade for packing such goods and provided further that the packing was not suitable for repeated use. In accordance with this notification, the petitioners claimed deduction on account of packing charges in respect of a consignment of 500 Metric Tonnes of PVC Resin covered by Bill of Entry Cash No. 4005, dated June 16, 1982. The Customs authorities permitted the petitioners to deduct....
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.... the rate of U.S. Dollars 25 per Metric Tonne. The petitioners also produced the certificate issued by the South Korean Suppliers certifying that the packing charges were included in the Invoice at the rate of U.S. Dollars 25 per Metric Tonne. The petitioners duly filed a Bill of Entry in respect of the consignment and claimed that the Customs Duty and the Additional Duty should be calculated by d....
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....gnored the judgment of this Court in Miscellaneous Petition No. 1099 of 1978. The learned counsel submitted that the Assistant Collector has taken a view which is wholly contrary to the decision of this Court. Shri Setalvad points out that the decision of the Single Judge was carried in appeal by the Department but the appeal ended in summary dismissal. Shri Mehta, learned counsel appearing on beh....