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S.S.KANG, V.K.AGRAWAL
Shree Balaji Trade Overseas – Appellant
Versus
Commissioner of Customs, Delhi – Respondent
Per S.S. Kang : Appellants filed these appeals against the adjudication orders passed by the Commissioner of Customs. As the common issue is involved, both the appeals are being take-up together.
2. In appeal No. C/549/02-D, the facts are that the appellants made import of consignment of 60 packages of 100 per cent polyes - ter fabric of non-texturised filament (in stock lot) and 100 per cent polyester warp knit fabric (in stock lot). Appellants filed a Bill of Entry dated 6.4.2000 and claimed classification of 100 per cent polyester fabric of non-texturised filament (in stock lot) under heading 5407.61 of Customs Tariff and 100 per cent polyester warp knit fabric (in stock lot) under heading 6002.43 of Customs Tariff. The examination of the consignment could not be carried out due to mis-handling of the cargo by Air India. The consignment was handed over to M/s. Air India at Dubai for car - riage from Dubai to Delhi. Out of 60 packages, 29 packages were brought directly from Dubai to Delhi by M/s. Air India and re - maining 31 packages were brought by M/s. Air India from Dubai to Mumbai and thereafter, were transshipped from Mumbai to Delhi. It was found that out of 60 package
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A valid signature must be in the candidate's own handwriting, as emphasized by the General Clauses Act and relevant case law.
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