9911796707
TMI Blog1988 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... c Plastic Sheet Offcuts imported by the 3 appellants on various dates. The 3 invoices covering the imports mentioned the value as US $ 375 per M.T. CIF. The customs on examining the consignments found that the importations consisted of offcuts and sheets of Acrylic Plastic. 2. The customs department were of the opinion that the goods were undervalued. They therefore issued show cause notices to the parties threatening confiscation of the goods and increase in the value to US $ 900 per M.T. After the due process the Collector of Customs adjudicating the matter confiscated the goods but ordered their release on payment of fines of Rs. 15,000,15,000 again and Rs. 20,000. The Collector further ordered that the value of the goods should be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no under-valuation. He emphasised that even the, slender evidence cited to support that allegation of the under-valuation in respect of offcuts was not there in respect of sheets. 5. Sh. Durghayya, Ld. JDR opposing the arguments submitted that the Bill of Entry described the goods only as offcuts. He further submitted that the Number IX 875" appeared also in the invoice issued by the exporters to cover the present importation and pointed out that this number appeared in the order confirmation document on which the customs relied. He argued that the appellants imported mixed lots under the guise of offcuts. Referring to the copy of order confirmation Shri Durghayya submitted that in the impugned order the Collector gave detailed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the order confirmation. We perused this document, copy of which was filed (Page 135 paper book, appeal No. 690). As submitted by Sh. Durghayya one of the headings of these documents is our order No. IX 875". The value which was alleged to be recorded in this document above the words CIF Bombay" is not visible. It is not possible to make out any figures from this document. We also note that this document was, dated Feb. 22, 1980 addressed to ACRO-PEARL AGENCIES, Bombay. There is no signature in this document nor is there anything to connect the same with the present importation. How the Collector held that this document mentioned value of US $ 900 per M.T. on offcuts is not known. The order No. IX-875" appearing in this document and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23.9.80 and 1055/49, dated 7th July, 81 wherein Acrylic Plastic offcuts were imported as US $ 350 per M.T. The Commercial information given by ESPEE ENTERPRISES pages 145 to 193 was also cited to show the prices US $ 350 per M.T. but this information is not evident from the sheets themselves as they referred to the quantity and value and not unit value. 10. We have perused the order-in-original No. NS-247/81, dated 6.5.1981 passed by the Asst. Collector. This order, inter alia, makes an observation that US $ 300 per M.T. may be accepted as the price of A.P. Scrap. The date of importation is not known. Ignoring the invoices, for the reason that importation is not proved, we are left with one Bill of Entry No. 1185/44, dated 23.9.80 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd offcuts will be melted to be manufactured into plastic articles. It is not imaginable that sheets wider than 3 ft would be imported all the way from the U.S. only to be melted. It is obvious that their value would be considerably higher than the value of offcuts. We however take note that according to the Board s order-in-appeal the appellants have reduced the sheets into less than 3 ft. so that, it appears, they can only be melted and not used otherwise. All the same what is in issue is the value of the sheets at the time of importation. The appellants claim that the value of the sheets is $ 375 per M.T. whereas the Collector fixed it at $ 720 per M.T. Taking all the circumstances into consideration and applying our best judgment we ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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