2003 (3) TMI 612

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....visions of Section 111(m) of the Customs Act, 1962 and he also ordered raising the value of the goods from USD 400 to USD 500 and imposition of penalty of Rs. 25,000/- on the importer under Section 112 of the Customs Act, after coming to the following finding....... "Let me first examine whether the importers possessed a valid import licence for import of goods, Advance Licence No. P/K/2074374/C/XX/10/B/94 produced by the appellant permits importation of 'ACRYLIC PLASTIC SCRAP CUT PIECES CUTTINGS OFF CUTS WITH IMPURITIES LIKE POLYETHYLENE PAPER GASKET, OTHER COMPOSITE WASTES AND OTHER COPOLYMER'. The physical examination report in the Bill of entry reads as under 'The goods are not acrylic plastic scrap, these are not cut pieces, cutting....

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....ape it is 1981 (8) E.L.T. 734 (Bom.). Thus I am not inclined to agree with the appellants contention that sheets are only of sizes 6' x 4', 8' x 6' and not the goods imported by them. The appellants have also pleaded that the Addl. Commissioner has arbitrarily enhanced the value from $ 400 PMT to $ 500 PMT. As can be seen from the order-in-original the appellants have themselves produced invoices and copies of Bills of Entry on the basis of which the Addl. Commissioner has arrived at the value. The Addl. Commissioner has recorded that he has adopted the price of identical goods (such sheets) imported form Japan as the subject goods too were of Japanese origin. Since the value of the said goods imported in May' 94 the said price and value....

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.... offcuts with impurities. No impurities like polyethene paper gasket and other composite wastes were seen with goods. The goods are new acrylic plastic sheets cut to various sizes and these are new, wrapped in plastic wrapper. These are clearly not covered by the licence No. 2075349/22-3-95. Samples of the goods were also drawn at the time of examination.' From the above report it is apparent that even sheets would be eligible for imports and the imports is not restricted only to acrylic plastic scrap. The examination report clearly finds the goods to be 'acrylic plastic sheets cut to various sizes and these are new and wrapped in a plastic wrapper.' The licence permits goods covered with polythene or paper gaskets. The polythene wrapper....