2008 (11) TMI 17

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oA) by virtue of the said addendum, the price stood reduced from US$ 9,70,960.23 to US$ 8,70,960.23– revenue’s allegation that addendum is not genuine, is accepted – it appear that said addendum have been executed at the request of the buyer – vessel should be valued at US$ 9,70,960.23 – revenue’s appeal allowed
ORDER The issue for consideration in this Civil Appeal concerns determination of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il, 1999. At this stage, it may be mentioned that, according to the respondent, on 29th April, 1999, an Addendum No.II came to be inserted in the MoA dated 13th April, 1999 which addendum existed on 29th April, 1999 when the Bill of Entry stood filed. By virtue of the said addendum, the price stood reduced from US$ 9,70,960.23 to US$ 8,70,960.23. To complete the chronology of events, it may be sta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is case. We have not examined the said question. We may also point out that in this case we are basically concerned with the genuineness of the addendum to the MoA dated 13th April, 1999. If one looks at the said addendum, we find that the date on which the said addendum stood executed is not given. Further, when did the addendum stand incorporated in the MoA. We do not find the date on which th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X