9911796707
TMI Blog1996 (9) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ts declaring the goods to be PVC leather belts and declaring the value to be Rs. 7.50 per unit. Goods were of Taiwan origin and supplied from Taiwan. Clearance of goods was sought on the basis of REP licence. Apparently the Custom House was not prepared to accept the value declared or the licence as covering the import of the goods. Appellant waived show cause notice and personal hearing but nevertheless met the Additional Collector who was to adjudicate the case. The Additional Collector examined the goods and recorded in the impugned order that the goods consisted of leather belts. Since the goods were leather belts and not PVC leather belts as declared and since the goods were received free of cost, he was not prepared to accept the decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PVC Leather Belt 2. Invoice - PVC Leather Belt 3. Bill of Entry - Leather goods PVC leather Belts. (the letters PVC struck off) 4. Airway bill - PVC Leather Belts 5. Certificate of Origin - PVC Leather Belts. Thus, it can be seen that all documents except Bill of Entry described the goods as PVC leather belts. Bill of Entry also initially contained the letter PVC, but they were struck off. According to the learned Counsel of the appellant they were struck off on the advice of somebody in the Custom House. 4. In the light of the discrepancy in the Bill of Entry an examination b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p for hearing on 9-5-1996, Bench referred to the earlier order and recorded the submission made by the appellant s Counsel that the sample was tested at Shriram Test House. The Bench again directed copy of test report to be furnished. Shri M. Ali, JDR submitted before us that three communications had been sent to the Collector of Customs, New Delhi enquiring about the implementation of the direction of the Bench but no reply had been received. On the other hand, the appellant who got the sample tested at Shriram Test Centre has produced a copy of the test report which shows that the sample is identified as Polyvinylchloride (PVC) . In the light of these circumstances we have no option but to disagree with the finding of the Additional Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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