ORDER

This appeal is directed against the order of rejection of appeal by CEGAT, Mumbai. The facts depict that the appellant had placed the order of supply of 20,027 MT Metallurgical Coke of specified size with M/s. Jenson & Nicholson Pvt. Ltd., Singapore at a stipulated price. According to the invoice from the supplier the price of the consignment was shown as US $ 2,143,524.85. The customs duty was assessed accordingly on the value shown in the invoice and goods were cleared by the appel lant on payment of the same. Subsequently, however, on detailed inspection of the material at the plant site, the appellant said to have discovered that the size of the metallurgical coke was not as per the terms of the contract and as such brought them to the notice of the representatives of the foreign supplier with the test report by reason wherefore there was certain diminution in the price.

2. The Tribunal went into the matter in great detail including the revised agreement between the parties on account of materials said to have been defective. The relevant portion of the revised agreement read as below:

"Differences have arisen between the parties in relation to the quality and specificat