1992 (10) TMI 187

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....,930/-. The Collector enhanced the total value from Rs. 1,67,440/-to Rs. 2,34,666/-. 2. The facts in brief are as follows :- The appellant is a manufacturer of shoddy yarn from woollen and synthetic rags and as such is actual user of woollen and synthetic rags. He is entitled to import woollen and synthetic rags under the Import Policy April-March 1985-88. 3. He placed an Order with M/s. American Waste Unlimited USA for supply of 40 M/tons of completely pre-mutilated woollen rags. On 23-2-1988, a bill of entry for clearance of 38 bales of completely pre-mutilated woollen rags was filed. The goods were examined on 100% basis on 23-3-1988 and out of these 38 bales, 28 bales were found to contain woollen rags imported into two pieces,....

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....o clear the goods but ultimately the party vide their letter dated 30-5-1989 expressed their inability to clear the goods and abandoned the same. (copy enclosed). So, in view of the above circumstances the goods were considered rip for disposal and were subsequently sold to National Consumer Co-operative Federation on 2-4-1990 and 19-5-1990. Details of goods sold are as under:- 1. Details of goods as per B/E No. 102732 dated 23-2-1988 2. Goods found on examination 28 bales weighing 12775 kgs. Completely premu- tilated woollen rags. (a) 28 bales/12775 Kgs. of woollen garments, mainly cut into two pcs. 10 Bales of 3260 Kgs. (old used Zipper Jacket.) (b) 10 bales/3260 Kgs. of old Zipper Jackets (5277 pcs.) 3. (a) 18 ....