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TMI Blog1992 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... isted as between the parties. 2. Counsel helpfully indicated the points pursued now, by a statement filed before this Court at the time of arguments. The contentions are brought under the headings, 'freight and octroi on returned goods', 'insurance', 'interest', 'secondary packing', and 'discount to Asia Automotives'. The claims regarding secondary packing and discount to Asia Automotives were the only surviving one. The above claims are dealt with in paragraphs 11 and 12 of the order of the Assistant Collector. 3. In respect of the claim regarding secondary packing, Counsel attempted to demonstrate its origin and evolution. Initially, the petitioners used to despatch the shock absorbers in plastic covers, of attractive colours or corrug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "....the petitioners say and submit that this practice has been evolved for the years and is easily verifiable." (emphasis supplied) 7. The contention cannot succeed in the light of the factual position. If the customers demanded packing the shock absorbers not merely in plastic covers or corrugated cartons, but also an insulation in wooden crates, there would certainly be the evidentiary correspondence. The necessary correspondence in that case could easily be traced. It is unlikely that a demand of nature would be orally made. Businessmen could not, certainly, be expected to be vague in relation to the specification of their requirements and the stipulation regarding the cost and other essential terms. They are conspicuous in their ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged on the target set by the company from time to time and the share of goods lifted by Asia Automotives as against such targets. If the agreements or the terms of sale or established practice are available, then it is a matter amenable to an easy verification by the concerned authority. If materials be present, but the authority had erred, a superior authority or a constitutional court could rectify the error and give the deserved relief, if the necessary grounds in that behalf are made out. The paucity of the material is self-evident in the case. The petitioners could not convincingly or effectively demonstrate any error in the assessment of the materials made by the Assistant Collector. A vague plea of 'mutual understanding', and a loos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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