TaxTMI 
TaxTMI 
2002 (2) TMI 418
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....G.L. Rawal, learned Advocate, submitted that the Appellant Company is engaged in the manufacture of acrylic sheets; that the raw material is acrylic off-cuts, acrylic sheet pieces and acrylic chips; that as on 1-4-99, the quantity of raw material as per Raw Material Account was 139.202 M.T.; that they had also imported acrylic strips, chips & sheet pieces which were received by them during the period September, 1999 to January, 2000; that the unit was searched by the Central Excise Officers during the period from 23-12-99 to 26-12-99 by the Central Excise Officers in respect of 177.441 M.Ts. raw material (acrylic sheet pieces and chips); that subsequently the same material was also seized by the officers of the Directorate of Revenue Intell....
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....ort dated 21-2-2000 but in the said report also it was not opined that the impugned goods were scrap; that for unknown reasons the same very Chemical Examiner added one line in his letter dated 9-5-2000 that the report was clearly indicative of the goods being waste/scrap; that Prof. M.V. Pandya of I.I.T, Mumbai in his report, obtained by the Customs Department, had opined that the goods were Poly Methyl Mehacrylate Cut Chips of uneven sizes. 3. Shri Rawal, learned Counsel also contended that there is no evidence with the Department against the Appellants; that it has been consistently held by the Tribunal that absence of documents evidencing acquisition/possession is not sufficient to hold that the goods are smuggled [Anil Kumar Pa....
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....s of the Appellants were imported goods which is evident from the statement dated 4-2-2000 of Shri Kapil Dev Aggarwal, authorized signatory of the Appellant who deposed that the material was imported under 4 Bills of Entry through ICD, Tuglakabad, Customs Nhava Sheva and ICD Patparganj; that the goods seized were not as per the declarations made in the Bills of Entry; that the descriptions given in the Bills of Entry were "Polymethyl Metha Acrylate Chips" "Acrylic Strips" and "Acrylic Sheet Pieces"; that the goods found and seized were scrap of Acrylic Sheets/Chips/strips; that the report dated 9-5-2000 was given by the Chemical Examiner when a specific query was made to him; that even the report from IIT, Mumbai clearly mentioned that Chip....
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....nfiscated and penalties had been imposed on both the Appellants on the findings that Polymethyl Metha Acrylate Scrap had been smuggled into India without the cover of an import license. This finding is mainly based on the statement of Kapil Dev Aggarwal and test reports. The Appellants have contended that the same goods were earlier seized by the Central Excise Authorities and the sample was sent on 10-1-2000 to Chemical Examiner, New Delhi who opined in test report as under : "The sample is in the form of hetrogenous mixture of different coloured chips. It is composed of Acrylic (PMMA) plastic - a single thermoplastic material." 6.2 The Chemical Examiner submitted his report in respect of the sample sent by D.R.I. as under (Repo....