TMI Blog1993 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ed price to any other party in India, in itself indicates that the price offered to the appellant was a special price and not the ordinary price of such goods in the course of international trade. The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers in USSR. We, therefore, find no ground to interfere with the order of the Tribunal. We agree with the reasoning and the findings reached therein. We also endorse the wish and hope entertained by the Tribunal in Para 3.3 of its order regarding heavy demurrage. Appeal dismissed. - 3545 (NM) of 1992 - - - Dated:- 18-3-1993 - Kuldip Singh, N.M. Kasliwal and S.P. Bharucha, JJ. [Judgment per : Kuldip Singh, J.]. - M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded to the Collector of Customs, Bombay, for fresh adjudication in the light of the correspondence produced by the Corporation on the record. The Collector by his fresh order of March 27,1991, reiterated his earlier order except that the redemption fine was reduced from Rs. 10,00,000/- to Rs, 2,50,000/-, penalty of Rs. 50,000/- was imposed on the Corporation and it was held that Section 111(m) of the Act was not attracted to the facts and circumstances of the case. The Corporation challenged the order of the Collector before the Tribunal. The Tribunal accepted the contention of the Corporation that the goods were covered by the OGL and as such the order of confiscation under Section 111(d) of the Act was set aside, consequently the redem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported bearing as Rs. 1,79,631.76 per piece. 3. The Collector of Customs, Bombay, on the basis of the material produced before him came to the conclusion that the invoiced price of the imported goods was not acceptable. The Tribunal, in appeal, independently depreciated the evidence and came to the same conclusion. We do not find any infirmity in the concurrent findings of the authorities under the Act. 4. We have been taken through the order of the Collector and of the Tribunal. We have also examined the correspondence placed on the record. The trade representative of the USSR in India in his letter dated January 20,1987, addressed to the appellant-Corporation stated Please, note that these prices are specially quoted for you and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
