2009 (2) TMI 209

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....r]. - The appellants, by means of the present appeal, are challenging the Order-in-Original No. 53/2008 CC (Imp)/JNCH dated 27-5-2008 passed by the Commissioner of Customs (Import), INCH, Nhava Sheva by which he - (i) ordered the goods covered by B/E No. 821296 dated 9-5-2008 to be assessed under CTH 47079000 with applicable rate of duty; (ii) rejected the declared value and re-determined the va....

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....containers bearing No. MSCU9639679 and TRLU5714060 were held by the Container Scanning Division (CSD) for examination. The examination by CSD revealed that the goods are rolls of paperboards, neatly rolled having width varying from 2 inches to 6 feet. The Department observed that the rolls appear to be customized and neatly rolled and cannot be construed as waste paper. It was, therefore, held tha....

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.... the Tribunal, vide Order No. S/190/08/SMB/C-II dated 30-5-2008 [2008 (231) E.L.T. 320 (Tri.)], keeping in view the urgency involved due to the fact that the demurrage charges on ten containers will be high and the appellants are agreeable to clear the consignments on the value loaded by the Customs Authorities, ordered provisional release of the consignment on payment of security deposit of Rs. 2....

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....8 from the Asstt. Commissioner of Central Excise and Customs, Division I, Vapi, certifying that 252.040 MTs of the waste paper imported vide Bill of Entry No. 821296 dated 9-5-2008, which was received at concessional rate of duty under Notification No. 21/2002-Cus dated 1-3-2002 as amended, has been utilized and consumed by the appellants in their factory premises for the manufacture of paper and ....