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1998 (1) TMI 78 - SC - CustomsWhether the Collector as well as the Tribunal have erred in placing reliance on the Test Report dated December 9, 1986 wherein the Gum Rosin imported by the appellants has been graded as `WG' Grade? Held that:- 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 office of the indenting agents and the letter of M/s. R.R. Mewani Ltd. which show that the Gum Rosin imported 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.
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