1988 (3) TMI 335

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....hri L.C. Chakraborthy, JDR, for the Respondent. [Order per : K. Prakash Anand, Member (T)]. - In this matter, appellants imported goods which were described in the Bill of Entry as cross linked polythelene compound and were assessed to Auxiliary duty @ 40%. Subsequently, appellants claimed before the Assistant Collector of Customs for refund of duty based on Notification No. 67-Cus., dated 1.3.....

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....re low or medium density polythelene moulding granules/powder. He added that the appellants had failed also to produce the test result pertaining to their goods and that since the goods in question had been cleared and were out of Customs control, the contentions of the appellants could not be verified or examined. It is against this order that the appellants are before us. 3. We have heard Shri ....

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....se with the appellants, but we cannot set aside the orders of the lower authority and grant any relief for it is one thing to claim that the impugned goods are identical to those covered by the other two Bills of Entry referred to and it is for another matter to substantiate it. Merely because the imports are purported to relate to the same order placed on the suppliers is no conclusive evidence o....