M. Santhanam, Member (J)

1. This is an appeal against the order of the Collector of Customs, Calcutta dated 26-5-1986.

2. The facts of the case are briefly as follows:-

The appellants imported three consignments consisting of 532 Coils of Tin Imported Black Plate. The consignments were imported through the vessels s.s., Madhya Pradesh, s.s. Jalarashmi and s.s. Flaur. The goods were assessed free of duty in terms of Notification No. 243-Cus., dated 13-11-1981 as amended by Notification No. 215-Cus., dated 29-9-1982 and Notification 126-Cus., dated 13-5-1983. It is common case that the Three bills of entry were presented on 28-12-1983, 19-12-1983 and. 29-12-1983 respectively on a prior entry basis. They were duly classified and released on 28-12-1983, 19-12-1983 and 29-12-1983 free of duty in terms of the Notification aforesaid. But the vessels entered inwards finally on 5-1-1984, 10-1-1984 and 24-1-1984 respectively. It must be mentioned that the three vessels entered territorial waters and arrived in Bombay on 10-11-1983, 19-11-1983 and 27-11-1983 respectively. From Bombay they touched other ports before reaching Calcutta. The vessel Jalarashmi touched Vizag and Madras, the vesse