9911796707
TMI Blog2000 (8) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... 94, 21-10-1994, 22-11-94 and sought clearance for home consumption against DEEC, Value Based Advance Licence No. 0315781 and BE dated 22-11-94 as filed for warehousing. 2. The Customs Officers, acting on an information, that some unscrupulous importers were importing Prima Plastic Material misdeclaring the same as Wide Spec OFF Grade subjected these consignments to a detailed examination and enquiry. 3. The examination revealed the goods on visual examination to be, SHINY Transparent Granules of irregular size imported in OCTABINS of 500 kgs. and 25 kgs. plastic bags with labels showing the goods to be of Spanish origin. Some of the bins showed mark PRIMACOR, which on enquiry was found to be the Brand Name of EAA Adhesive manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules and in terms of Rule 8 this was found to be fair and reasonable penalties were imposed. 6. We have considered the submissions made and heard the parties and find :- (a) The interception of the consignments was based on the reasonable belief arrived on an information that unscrupulous importers were importing prime Plastic Material misdelivering the same as Wide Spec and Off Grade which initiated the investigation as in seen for the OIO. Information is unverified data of any sort and not specific and cannot be equated with Intellegence which is specific, and not ipso facto therefore lead to a conclusion that the subject imports were also misdeclared. In any case, there is no finding arrived at, that the goods were Prime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector has allowed the withdrawal of the claim of clearance under DEEC licence and one BE is admittedly for Warehousing and sought clearance on Bond. Therefore, once the withdrawal of DEEC claim has been permitted, it cannot be concluded that there was an attempt to clear goods by misdeclaring the classification and avail the benefit of DEEC or to relate the misdeclaration with the claim of DEEC. The Description of the goods is not found to be misleading, the goods, have been correctly declared, if they need reclassification and the original claim of importer is not held on classification to be applied confiscation cannot result. (c) The learned Advocate has drawn our attention, to importer s letter dated 7-12-94 drawing attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order impugned before us. The manufacturers invoices are dated 29-8-94, 13-9-94 and 17-10-94 at US $ 470.550 and 590 per MT which in itself is showing an upward swing in prices, therefore, there is substance in the learned Advocate s plea that if international price have gone up and are fluctuating no presumption of any nature can be drawn against the appellant on the basis of the same. (f) The learned Advocate has relied upon lot of case law. The decision in the case of [2000 (123) E.L.T. 715 (Tribunal) = 1997 (21) RLT 156] Apurva Chemical which is on Wide Spec appeals to us, the most therein it has been held that in absence of reliable evidence, the invoice price could not be ignored. We agree with the same and find it to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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