9911796707
TMI Blog1999 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue appeal against Order-in-Appeal No. M.CUS. 360/93, dated 9-11-1993 accepting the importer s plea that a consignment of spares for slag furnace which was not received at all and imported. He has noted that the items 1, 2, 3 and 27 of the invoices were not found when the packages were opened in the factory. Respondents had purchased it from the supplier in Sweden who on correspondence agreed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods ought to have been done in the presence of Customs Officers which is a practice followed in the Customs House and same has not been followed in the present case. Therefore acceptance of party s case is not justified. In this regard, the Tribunal s judgment in the case of Uniferro International Ltd. v. CC Bombay as reported in 1986 (26) E.L.T. 652 (Tribunal) is relied on wherein it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tht case-law of Uniferro International Ltd. (supra) cited by Revenue is not applicable as in that case party had not produced foreign supplier s confirmation lettter and other documents to prove his case. Therefore, the claim was rejected. 5. On careful consideration of the submissions, and on perusal of the Tribunal judgment cited by Revenue supra, I notice that the same is clearly distinguisha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at itself was of clinching nature. The other ground is that it was not examined in the Customs House. There cannot be hard and fast rules in every matter. It can be true in a case where the consignment is received in the form of bulk item in weightage where such weighments are made and subsequently on weighment, the party has found it to be of less weight, then such a stand is tenable. In this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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