Bakeman’s Home Products (P. ) Ltd. VS Collector of Customs, Bombay

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

U.L.BHAT, K.SANKARARAMAN
Bakeman’s Home Products (P. ) Ltd. – Appellant
Versus
Collector of Customs, Bombay – Respondent

Advocates Appeared:
V. Sridharan,K.K. Jha

ORDER

Per Justice U.L. Bhat :

These appeals are directed against order No.48-49/94CAC dated 12.4.94 passed by the Collector of Customs-II, Bombay. The appellants are:-

1. M/s Bakemans Home Products Pvt. Ltd. -Appeal C/539/94-A (for short, BHPL)

2. Sri Rajiv Kumar, Jt.M.D. - ditto - Appeal C/538/94-A

3. M/s. Farm House Biscuits Co. Ltd. - Appeal C/540/94-A

4. Sri I.M.Kapoor. V.P. ditto - Appeal C/537/94-A

5. Sri Pankaj Agarwal, V.P. ditto.- Appeal C/536/94-A

2. Each of the two concerns, FBCL and BHPL imported a consignment of certain machines etc. of USA origin through supplier M/s. Peters Machinery Coy USA (for short, PMC). The particulars of the imports are as follows:-

	FBCL	BHPL
Bill of Entry	11.4.90	9.2.90
Invoice	27.10.89	27.10.89
Goods and FOB	(1) Cream sand	(1) Same	75,000
value of US$	wiching 58,000	(2) F & I	2,030
	Machine, including
	Cream bite export box		77030
	(2) Spares	5600
	(3) Dies	2700
	(4) Change parts	8800
	(5) Insurance and Freight	1930
	77030
	(1)Wrapping Machine with audo and Collating	2,92,360	(1) Wrapping Machine	2,99,860
	Unit and		(2) F & I	6,635
	export box
	(2) Spares	7500
	(3) I & F	6035		306495

		306495

3. On receipt of information that invoices in

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U.L.BHAT, K.SANKARARAMANBakeman’s Home Products (P. ) Ltd. – AppellantVersusCollector of Customs, Bombay – Respondent

U.L.BHAT, K.SANKARARAMAN
Bakeman’s Home Products (P. ) Ltd. – Appellant
Versus
Collector of Customs, Bombay – Respondent