9911796707
TMI Blog2008 (4) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... SHAN REDDY, JJ. [ORDER].- 1. Lave granted. 2. This Civil Appeal is directed against the judgment dated 11th May, 2006 delivered by Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/607/Mumbai. 3. The short question involved in this Civil Appeal is whether there was mis-declaration of goods imported, namely, Polyethylene (prime/virgin) mis-declared as Polyethylene-Wide-Spec. with the intention to evade duty? 4. Briefly, the facts are as under: Respondent - importer imported 1485 MT of goods declaring them as "Polyethylene Wide Specs" @ US $ 410 PMT against 13 Bill of Entries. The department had some doubts about the genuineness of the value declared by the importer. They asked the respondent to produce ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sd/- Iector Moreno Technical Department Teshas Lineales, RESILIN , C.A. Complejo Petroqulmico Fi Tablazo, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e resultant figures in terms of Test Value remains the same. However, when samples are drawn from different containers the grades differ as discussed hereinabove. 7. For the aforestated reasons, we are of the view that there was no reason for the department, on the facts and circumstances of this case, to reject the transaction value which is in consonance with the contract value. 8. One more aspect needs to be mentioned. In the present case, as can be seen from the Contract/Sale Confirmation dated 20th November, 1995, the item is imported from Venezuela. The quantity is 1500.000 MT imported in 25 KG bags. Therefore, looking to the quantity involved and the price at US $ 410 per MT along with Wide Range of test values there was no n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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