1987 (8) TMI 303

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..... r (T)]. - In this appeal the point involved is the assessment of goods imported by the appellants under Bill of Entry Cash No. HD-2227, dated 27-5-1983. The goods are stated to be parts of electrical line telephone apparatus imported by the appellants, M/s. Indian Telephone Industries Ltd. for the installation of a 30000 line Telephone Exchange at Rai Bareily. Shri D Costa for the appellants s .....

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..... uments of both sides. Shri D Costa submitted that it is not factually correct to say that the appellants did not produce the documents before the Collector. He referred to a letter dated 30-8-1986 from the appellants to the Collector wherein it was explained that the concerned documents to prove the claim of appellants were lying with the Asstt. Collector of Customs. 5. We have taken note of thi .....

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..... parts of Telephone Exchange in CKD/SKD condition. We do not find it practicable to go into the documents at this level. 7. In the circumstances, we set aside the impugned order and remand the matter to the Asstt. Collector with the direction that he should give a fresh opportunity to the appellants to prove that the imported goods are a Telephone Exchange in CKD/SKD condition. He should then pa .....

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