1992 (1) TMI 120

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.... an acute dispute which initially existed as between the parties. 2. Counsel helpfully indicated the points pursued now, by a statement filed before this Court at the time of arguments. The contentions are brought under the headings, 'freight and octroi on returned goods', 'insurance', 'interest', 'secondary packing', and 'discount to Asia Automotives'. The claims regarding secondary packing and discount to Asia Automotives were the only surviving one. The above claims are dealt with in paragraphs 11 and 12 of the order of the Assistant Collector. 3. In respect of the claim regarding secondary packing, Counsel attempted to demonstrate its origin and evolution. Initially, the petitioners used to despatch the shock absorbers in plastic ....

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....Assistant Collector, the plea proceeds to submit : "....the petitioners say and submit that this practice has been evolved for the years and is easily verifiable." (emphasis supplied) 7. The contention cannot succeed in the light of the factual position. If the customers demanded packing the shock absorbers not merely in plastic covers or corrugated cartons, but also an insulation in wooden crates, there would certainly be the evidentiary correspondence. The necessary correspondence in that case could easily be traced. It is unlikely that a demand of nature would be orally made. Businessmen could not, certainly, be expected to be vague in relation to the specification of their requirements and the stipulation regarding the cost and....