9911796707
TMI Blog1999 (11) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... : J.H. Joglekar, Member (T)]. This appeal from the Revenue was argued by Shri B.K. Choubey, JDR. Shri Naresh Thakkar, advocate appeared for the respondent and agreed to file memo of appearance followed by vakalatanama. 2. M/s. Golden Plastic Company filed a Bill of Entry on 5-1-1995 for importation of 208 MT. of HDPE granules Y-310 A. The value declared was US $ 510 PMT. The Customs obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revalued the goods at US $ 820 PMT. The Asstt. Commissioner in his findings pointed out that exactly identical goods i.e. HDPE grade Y. 310A were shown to have been imported at the rate of US $ 940 as per the computer print out. As regards the evidence produced by the importers, he found that those related to provisional clearance which were still pending finalisation. He rejected the claim for ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue had filed this appeal. 4. We have carefully considered the submissions made before us and have seen the citations made. 5. Shri Choubey fairly concedes that the invoice of M/s. G.A. International does not indicate the grade. He however, point out that the examination report on the back of the B/E forming part of the original records does show the grade. In examining the validity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of contract is also misplaced. 7. Before the Commissioner (Appeals), it appears that the grievance was made that the list indicating the price at which the imports of like product was made was not available to the importers. The Commissioner had relied upon 5 citations made by the importers. These indicate importation on dates ranging between 17-6-1993 to 14-9-1994. It is surprising tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents and on perusal of the ld. Collector s order, it would appear to us that the ld. Collector misdirected himself by not placing reliance on the record put before him by the department. He also wrongly accepted the valuation of imports which were not proximate in time thereby arrived at wrong conclusion. The order cannot sustain being made on wrong appreciation of facts and without applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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