1998 (9) TMI 330

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..... The applicants purchased certain goods on High Sea Sale basis from M/s. Galaxy Paints Ltd. When the goods were imported and cleared by M/s. Galaxi Paints Ltd., the name of the applicants was not shown anywhere as high sea buyer. The bill of entry was not endorsed to the applicant. Although, the goods were received by them no declaration was made by them to the Customs, to the effect they had in .....

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..... n 4-12-1991. The quantity in all these documents as also the description, tallies. There is a declaration from the importers confirming the sale to the applicants which declaration is not dated, although it confirmed that the importers had not taken Modvat facility. Shri Singh submits that these documents put together do not overcome the drawback of non endorsement, whereas Shri D.D. Gwalani state .....

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