COMMISSIONER OF CUSTOMS (IMPORTS) Vs. RAJENDRA S SANGHAVI

JUDGEMENT

(1.) It is not necessary to set out facts in detail in view of the order to be passed.

(2.) The tribunal felt that joint examination of the consignments was required and consequently by order dated 11-8- 2008 so ordered. The tribunal in Para 8 then records the inspection which was conducted in the presence of the appellant. It is set out therein that there are 20 sets of photocopier machines in SKD condition (Cannon Brand) packed in 20 cases and in remaining 12 cases following goods (parts of above photocopier machines) are found which are as under......."

(3.) It is thereafter set out in the said items were integral parts of Photo-copier Machines.