R.V. FASHION Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) THE Appellant imported goods described as 'Rejected Stock Lot of Plastic film/sheeting/clear/colour printed (mixed size, width and thickness)' and filed two Bills of Entry, seeking clearance of the goods. The total declared value of the two Bills of Entry was Rs. 18,46,616/ -.

(2.) THE goods were examined by Docks Appraisers in presence of CIU staff on 100% basis, and on examination, goods were found to be of various thickness, lengths and widths and colour and were in rolls of different sizes. Stickers were pasted on each roll giving details of thickness, weight in Kgs. No specific details regarding Country of Origin were found on the goods. Representative Sealed Samples from each container of various sizes, along with the stickers pasted were drawn. The goods were found to be Mix lot of different sizes, colours, it may be considered as 'stock lot' of goods. The goods were found to be neatly packed in the form of rolls having stickers pasted showing details of dimensions specifications, weight etc. No indications of rejected in nature was evident, as declared by importers. The declared value of US$ 480 per Ton was found very low when compared with the average international prices of raw material, used in manufacturing of such goods viz. PVC. The international price of Chinese origin raw material was ranging from US$ 1000 to US$ 1145 PMT during past 4 months.

(3.) BEING aggrieved by the adjudication order, the Appellants have urged and vehemently contested through their counsel Shri S.N. Kantawala, advocate, loading of the declared value and consequent imposition of fine and penalty which impugned order is assailed before us.