2007 (2) TMI 476

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....K. Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The appellant is an export house engaged in the manufacture and export of paper based laminates. It imported a consignment of base paper at NHAVA SEVA port and sought its customs clearance under Bill of Entry No. 967727, dated 19-2-2004. In support of the price declare....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Commissioner of Customs (Appeals) contending that the finding regarding mis-declaration is incorrect and the goods actually were stock lot as declared in the invoice. An inspection report of a Chartered Engineer was also placed to support the contention. Another point made was that from the same supplier, other parties had also imported the same goods at around the same time at the same prices....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ound 0.43 - 55 per kg., ex-works. The survey report of the engineer brings out details of each of the lots of paper under import. The survey report also points out that the manufacturing dates, as observed from reels, are of the year 2001. 6. The contention of the learned SDR is that since the survey report was prepared after the goods were cleared from the Customs, in the appellant's fact....