- (1.) The Customs, Excise and Gold (Control) Appellate tribunal came to the conclusion that the contract upon which the appellants relied was not a firm contract. The Members wrote separate but concurring judgments. The judgment of the Member (Technical) in para 29 sets out the reasons in detail for holding that alterations in that contract were made from time to time inrespect of price, period of shipment and the last date for opening the letter of credit and that, therefore, the contract was not a firm contract.
(2.) Having examined the material referred to, we are satisfied that the view taken by the tribunal is unassailable. The appeal is dismissed, with no order as to costs.;