PURE TRADING LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appeal is directed against Order -in -Appeal No. 58/98, (TRY) (CUS) dated 9 -10 -1998 by which the ld. Commissioner (Appeals) has held that since the goods were purchased on high sea sale basis, Special Additional Duty of Customs will be leviable.

(2.) Aggrieved by this order, the appellants have come in appeal before us on various grounds which are listed here in below :

(3.) Shri V. S. Chelladurai, Consultant reiterates the grounds made in the appeal memo.