2000 (5) TMI 406

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..... r, Member (T)]. - The appeal is against the order of the Collector declining to confiscate the goods imported by the respondent. 2. We have heard the departmental representative. The respondent is absent and unrepresented despite notice. 3. The goods imported were declared to be plastic scrap/PVC tubing scarp. Examination of the goods showed the presence of considerable extent of acr .....

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..... the firm named M/s. Plastic Paradise Inc., New York at US $ 130 per metric tonne from which the respondent has regularly been importing goods for a long period of time. The Collector has ignored these facts in coming to his conclusion and we accept the contention of the appellant that they should now be considered. The question of any confiscation of the goods however will not be available since t .....

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