KOELEMAN INDIA PVT. LTD. Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THIS appeal is against the Order -in -Appeal No. 106/02 -Cus., dated 15 -11 -2002 passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore.

(2.) THE appellants are 100% E.O.U. manufacturing GHERKINS for export. The processed GHERKINS are packed in drums along with vinegar. The vinegar is imported duty free in terms of Customs Notification No. 53/97 -Cus., dated 3 -6 -1997. In the course of transportation from the factory to port of exportation, the processed gherkins got damaged due to accident at the Inland Container Depot at Bangalore. The lower authority demanded duty under Section 72 of the Customs Act. The Commissioner (Appeals) upheld the lower authoritys order in the impugned order. The appellants strongly challenge the impugned order.

(3.) SMT . Komala Chowdary, learned Consultant appeared on behalf of the appellants and Shri R.V. Ramakrishnappa, learned JDR appeared for the Revenue. The learned Consultant urged the following points : -