GENERAL MANAGER (STORES), Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN this Revision application, transferred to this Tribunal and heard by us as an appeal pursuant to Section 131B of the Customs Act, 1962, the Appellant seeks reassessment of Items 3 to 7 of the Bill of Entry at 40% ad -valorem under the Heading 85.18/27(3) instead of at 60% under Heading 85.18/27(1).

(2.) THE Appellant would appear to have failed to produce any evidence, whatsoever, for the claim and it was accordingly rejected as unsubstantiated by the Assistant Collector of Customs.

(3.) IN appeal the Appellate Collector rejected this particular claim while allowing others.