1998 (11) TMI 353

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....er m.t. The description of the goods in TPI-15889, dated 25-10-1993 reads as "ETP sheets waste - BW-55, DR, 20 x 28 inches and larger bright first, 20 LB tin quoting and better fully assorted clean materials standard export packing as per contract No. 15889, dated 10-9-1993 of the beneficiary". The department alleged that the declared value of the goods was considerably on the lower side. They took out a Computer print-out and observed that the value of Electrolytic Tinplate Waste Waste of U.S.A. origin ranged from U.S.A. $ 360 per m.t. to U.S.A. $ 485 per m.t. They also noted that similar goods from the same manufacturer had been imported against Invoice No. TPI 5761, dated 2-7-1993 and Invoice No. TPI 5858, dated 13-10-1993 at the rate of....

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....Department has come up in appeal. 3. Arguing the case, Shri R.K. Roy, ld. JDR, submits that the respondents herein imported the consignment of 41.238 m.t. of Electrolytic Tinplate waste from M/s. Tinplate Partners International, USA and declared CIF price as U.S. $ 320 per m.t. He submitted that during the material period of similar imports, it was found that the value of Electrolytic Tinplate Waste Waste of USA origin was ranging from U.S. $ 360 per m.t. to U.S. $ 485 per m.t. He submitted that this was the price of the same supplier from U.S.A. He submitted that in the description of the goods, the word used is clean material; that the ld. Collector (Appeals) interpreted these two words to mean that the goods are rust free. He sub....

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....of the fact that contemporaneous imports from the same foreign supplier for similar goods were available. Therefore, the allegation of under valuation is established and that the Collector (Appeals) of has wrongly set aside the confiscation of the goods and demand of the differential duty. He, therefore, prayed that the appeal may be allowed. 4. Shri A.D. Roy, accompanied by Shri B. Mukherjee, ld. Counsels appeared for the respondents. They reiterated the submissions made at the time of hearing before the adjudicating authority. They submitted that at the first opportunity it was very clearly brought out in his submissions by Shri Binod Goenka, Representative of the Importer, that their goods are not shown to be rust free and withou....