2000 (8) TMI 909

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....-10-1994, 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 Adh....

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....le 9 of the Customs Valuation 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, th....

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....nge in classification. As regards attempt to clear them on DEEC licence, the Collector 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 Advocat....