INDIAN TELEPHONE INDUSTRIES Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is a Revision Application (hereinafter called the appeal) to the Central Govt. against the order -in -appeal No. C.3/85/1979, dated 1 -11 -1979, passed by the Appellate Collector of Customs, Madras, which stand transferred to this Tribunal under Section 131 -B of the Customs Act, 1962 for disposal, as if it were an appeal presented before it.

(2.) THE Appellants by Bill of Entry No. D -547 dated 9 -3 -1978 s.s. Jalajyoti imported 'Stainless Steel Shafts'. The goods were classified on merits and appropriate Customs Duty and additional duty recovered from them. The appellants applied for refund to the Asstt. Collector of Customs, Madras on the ground that the goods were leviable to Countervailing duty at the rate of Rs. 165/ - a per metric tonne and that valuation for assessment, was incorrect. The Asstt. Collector of Customs by his order dated 19 -12 -1978 rejected their claim as unsubstantiated. The Appellate Collector of Customs by his order dated 2 -11 -1979 also rejected the appeal as unsubstantiated for non -submission of documentary evidence. It appears that the appellants did not produce documents required by these authorities for decision of their claim. Aggrieved the appellants filed Revision Application before the Central Govt. which as already pointed oat, stands transferred to this Tribunal to be disposed of as an appeal presented before it.

(3.) AT the date of hearing, Shri S. Sri Raman, Chief Officer Acctt. represented the appellant and Shri K. K. Ajwani, Departmental Representative the respondent Collector. They were heard.