2003 (11) TMI 255

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....re being disposed of together as the issue involved is common. 2. As per facts on record, M/s. Warren Tea Ltd. imported 35,000 pcs. of multiwal paper sacks and paid duty on the same. Inasmuch as the said importer has number of tea estates, the said paper sacks were distributed amongst its various estates under the photocopy of the Bill of Entry and a certificate to the effect that the duty has ....

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....he importer has distributed the imported goods to its various estates, it is not possible to cover the consignment by the original Bill of Entry. In any case, it was the importation by the Head Office and the distribution to the various estates of the same importer. In the circumstances, the certificate issued by the Head Office showing distribution of the goods to different manufacturing unit is ....