9911796707
TMI Blog2008 (7) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... r Mrs. D. Bharathi Reddy, Advocates, for the Respondent. [ORDER]. - Apart from the fact that the point in dispute in the present appeal is concluded by two decisions of this Court in Eicher Tractors Limited Haryana v. Commissioner of Customs, Mumbai reported in (2001) 1 SCC 315 and Mirah Exports Pvt. Ltd. v. Collector of Customs reported in (1998) 3 SCC 292, the following finding : "It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be identical and not just similar which should correspond identically in the nature of goods in terms of quality, quantity, place of origin and time of origin this has been well laid down both under Section 14 of the Act as well as the ruling of various judgments rendered by the Tribunal and the Apex Court. Admittedly, in the present case the goods are not identical. The Commissioner has o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng been tested there and its features not brought out, therefore, we are not in a position to uphold the impugned order. The ld. Commissioner has erred in not following the remand proceedings as well as in not in correctly applying and appreciating the Apex Court judgment which has laid down the law. The Revenue has not produced the evidence of contemporaneous imports in terms of identical goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
