TIRUPATHI PLASTICS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner challenges the order of adjudication passed by the third respondent on 27.12.1991.

(2.) The petitioner earlier came up to this Court in W.P. No. 15619 of 1991 and by order dated 28.11.1991 reported as Sri Tirupathi Plastics v. Union of India and Ors. in [1992] 38 ECC 263 (Mad) this Court set aside the order of adjudication and allowed the writ petition and remitted back the matter to the adjudicating officer for making order of adjudication afresh after giving opportunity to the petitioner. In pursuance of the orders of this Court the impugned order has been passed.

(3.) The petitioner filed a bill of entry 249241 dated 30.7.1991 for the clearance of 13.8 metric tonnes of cellulose acetate cuttings. The goods were sought for clearance on the strength of invoice showing the value of 250 US Dollars per MT though the recorded price was 280 US Dollars per MT with the concurrence of the petitioner. Accordingly, the bill of entry was assessed to customs duty on 6.8.1991. The petitioner paid the customs duty on 12.8.1991 and thereafter the goods were examined by the inspection staff on 14.8.1991. As per the examination report the consignment consisted of certain non-declared goods besides 12.668 MT of cellulose acetate cuttings and the value of the non-declared goods was determined after making due market enquiries. It was found that as against the declared net weight of 13.800 MTs only 12.668 MTs of cellulose acetate cuttings were found and the said cellulose acetate cuttings were used for concealing the other five non-declared goods mentioned in the adjudication order like new spectacle frames, plastic sheets decorative, plastic granules, plastic floor sweepings and sun glasses. So, the cellulose acetate cuttings were valued at Rs. 93,417/- and it was decided for confiscation under Section 119 of the Customs Act, 1962. The said non-declared goods were valued at Rs. 5,94,950/ having been found concealed among the declared goods and were held to be liable for confiscation under Section 111(m) and (1) of the Customs Act, 1962. After a notice to the petitioner a personal, hearing was granted on 6.9.1991.