2000 (10) TMI 772

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....e, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal imported a consignment of plastic scrap of which 30% was found to be serviceable goods, the bill of entry having declared the goods as scrap. The Addl. Collector ordered confiscation of the scrap under clause (m) of Section 111 of the Act, and gave the importer an option to redeem it on payment of....

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....ast point was not an issue before the Addl. Collector and the Collector (Appeals). Neither of them has dealt with it or touched upon it. The classification of the goods therefore, is not a matter that can now be considered. 4. The judgment of the Gujarat High Court relied upon by the Collector (Appeals) does not appear to us to say that goods which are permitted to be mutilated are not lia....

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....s not questioned by the Collector (Appeals), confiscation ordered of them by the Addl. Collector has to be restored, setting aside the order of the Collector (Appeals). 7. In the facts of this case, we do not find any basis for imposing penalty. The value of the consignment was around Rs. 96,000/-. Therefore, the value of the serviceable goods should be a little over Rs. 30,000/-. The rede....