9911796707
TMI Blog1998 (8) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... CIF value of four different consignments of garbage of USA origin imported by the appellant was increased to US $ 225 PMT from the declared FOB value of US $ 53.41, 44.8 and 44.09 PMT. 2. It is stated that the municipal garbage of New Jersey State, USA was being taken over by a contractor who would sell the same either in unsorted or sorted condition. Bills of Entry dated 24-8-1992, 3-9-1992, 28-10-1992 and 30-10-1992 filed by the appellant described the goods as 'garbage' consisting of plastic waste with Metal, Paper, Glass, Dirt etc. According to the appellant, garbage was in compressed form. Goods were physically examined in the Custom House. It was found that the scrap imported by the appellant contained 75% HDPE scrap and 25% pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out but relying on the alleged ground that there was an earlier import of similar goods by the appellant and on that occasion also Custom House had enhanced the value as already indicated and the appellant accepted the adjudication in that case. 3. Appellant challenges the reasoning adopted by the Collector (Appeals) that there was an earlier import in respect of which the Custom House enhanced the value to US $ 225 PMT and the appellant abided by the enhancement. Original Order 4/92, dated 5-10-1992 does not refer to any such prior import. This order relates to consignment covered by Bill of Entry dated 24-8-1992 presented by the appellant and relates to Appeal C/264/93-A. Order-in-Original No. 12/92, dated 6-11-1992 relating to Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We are also satisfied that the lower authorities did not examine the real question arising in the case in proper manner. The Deputy Collector relied on the value shown in the computer printout relating to earlier imports, copy of which is seen at page 15 of the paper book in Appeal C/264/93-A. It refers to one import of HDPE plastic scrap. There were also other imports relating to plastic scrap cellulose acetate butyrate scrap, synthetic resin plastic scrap, cutting scrap mix, plastic scrap cellulose acetate cutting, floor sweeping. The computer print-out does not refer to any import of pet bottle scrap. At page 53 of the paper book in the first Appeal (C/264/93-A) is seen a copy of prices printed in Recycling Manager's pricing repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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