1998 (1) TMI 78

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..... d by the appellants was of `WG', `WW' and `N' Grade and the price of the Gum Rosin of these grades was US $ 465 per M.T. The finding recorded by the Collector of Customs which has been affirmed by the Tribunal is thus a finding of fact based on material on record. No ground is made out for interfering with the said finding. Appeal dismissed.
S.C. Agrawal, G.B. Pattanaik and S. Rajendra Babu, JJ. [Order]. - The appellants in these appeals had imported `Gum Rosin' of Indonesian origin from Singapore. M/s. Prabhat General Industries and M/s. Associated Traders had each imported 90 M.T., while M/s. Sarvodaya Rosin Works had imported 54 M.T. In the invoices issued by the foreign suppliers, viz., M/s. Kapsco Private Limited, Singapore, the de .....

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..... Mewani Ltd., one of the leading indenting agents of Gum Rosin of Indonesian origin, by their letter dated December 11, 1986, confirmed that Department of Forestry of Government of Indonesia offers only Gum Rosin `WW' Grade and the price normally varies between US $ 450 to 460 per M.T. Invoices of imports of other importers of Gum Rosin during the material period indicated the price as US $ 465 per M.T. After taking into consideration the material on record and the submissions urged on behalf of the appellants, the Collector of Customs passed the order dated January 25, 1988 wherein he found that the grade of the Gum Rosin imported by the appellants has been wrongly described as `FAQ' and that the grade and the price has been wrongly declare .....

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..... xact grade of Rosin here, as per I.S.I. 553.1984. Lovribond colour value of the sample were determined by Tintemeter and approximately grade of Rosin were determined as per I.S.I. 353.1969. Both the samples have got characteristic similar to pale type of WG grade of I.S.I." 3. Shri Dutta has submitted that in view of the fact that the proper facilities were not available in the laboratory for testing the sample on the basis of the Gardner Colour disc, reliance should not have been placed on the said report. We are unable to agree. The finding in the test report was supported by other material on record, viz., the statement of Shri Saigal, the proprietor of the indenting agents M/s. Appollo International, the telex message seized from the o .....

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