CC Vs. ASHISH INTERNATIONAL (P) LTD.

JUDGEMENT

(1.) Revenue filed this appeal against the adjudication order passed by the Commissioner (Appeals).

(2.) Brief facts of the case are that M/s. Ashish International Pvt. Ltd. had imported goods in containers No. LHCU -2962497 and GSTU -4464826, which arrived on 22/23/3/1999 at ICD, Tughlakabad, New Delhi. The goods so imported, had been lying uncleared for more than six months as no documents were filed by the appellants to seek clearance of the same and this aroused suspicion. On the basis of suspicion, the containers, in question, were weighed on 4,9.99 and as per Weigh Bridge weighing slips No. 31 and 33, weight of the goods of container No. LHCU -2962497 and GSTU -4464826 was found to be 22,410 kgs. and 21,850 kgs. respectively. The weight so found was at variance with the weight declared in respective Bills of Lading and IGMs as 20,932 kgs. and 20,480 kgs. respectively.

(3.) The contents of the container No. LKHCU -2962497 were examined on 21.9.99 in the presence of two independent witnesses. 20 card board boxes were recovered from the container. Contents of 18 of those card board boxes found to be brass scrap, but the contents of two card board boxes, were found to be 'tungsten carbide bits', having a GIF value of Rs. 7,25,000. The contents uf other container No. GSTU -4464826 were examined on 24.9.99 in the presence of two independent witnesses. Card board boxes 18 nos., were recovered from the container. 17 of those card board boxes were found to contain 'brass scrap', but the 18th card board box was found to be filled with coloured metal weight 1900 kgs. Representative samples were tested by the CRCL and said coloured metal was identified as COBALT METAL IN -FLAKS having a purity of 98.9%. The appraised GIF value of said 1900 kgs. cobalt metal in flaks was Rs. 45,94,800.