1987 (3) TMI 276

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....the Policy A.M. 80. The respondents contended that the goods imported by them were covered by Serial No. 109 of Appendix 5. The Department however objected to the clearance of one of the items, namely, Glass Coat Compound. According to the Department, the said item was a Polyamide resin covered by Serial No. 405 of Appendix 3 (which appendix contained banned items). 2. The Asstt. Collector who held the adjudication ordered confiscation of that item but allowed redemption on payment of fine of Rs. 12,000/-. On appeal, the Appellate Collector of Customs, Bombay allowed the appeal. The Government of India in exercise of its powers under Section 131 as it then stood issued a review show cause notice as to why the order of the Appellate Collect....

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....e. 4. Shri Pal also submitted that the B/E relied upon by the respondents herein do not relate to the goods in question and therefore has no relevance. 5. The respondents in their reply to the review show cause notice after referring to a paragraph of the Order of the Asstt. Collector admitted that the Glass Coat Compound contained Polyamide resin. They however urged that Glass Coat Compound is not by itself a Polyamide resin but a chemical product with a Polyamide resin as base that is made up of Polyamide resin. They further stated that was the chemical report. They also relied on a chemical report in their reply. The respondent did not produce the chemical report relied on by them. If the chemical report relied upon by them is the same....