2009 (2) TMI 585

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the appellants had imported 42.72 MT of goods declared as 'plastic scrap' valued at the rate of GBP 250 per MT. They are a 100% export oriented unit and are said to have imported the material for manufacture of plastic granules for export. The department, after inspection of the go....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ording to the appellants, had any sample of the goods been subjected to proper test to ascertain the parameters, it would have occurred to the customs authorities that the imported material was only plastic scrap. Yet another grievance raised by the appellants is that, though they prayed for permission to mutilate the goods at the stage when the goods were adjudged as plastic bags, the request was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade of plastic material. However, we are not equipped to ascertain whether these goods conform to any specifications required of serviceable plastic bags. We are told that these bags conforming to such specifications, are used by municipal bodies for garbage disposal. 3. We are inclined to permit the appellants to apply for provisional release of the goods for two reasons - (a) they are will....