9911796707
TMI Blog2001 (6) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... Sekhon, Member (T)]. - Appellant has sought the clearance of about 13 MTs of imported goods of declared value US $ 3900 (CIF) as freely importable, under para 22 of the Exim Policy 1992-97. On examination, it was found that the goods declared as Plastic Acrylic Off Cuts Sheets on the Bill of Entry were 6.475 MT Polyethylene Sheets and Acrylic Sheets with mirror finish (3.767MT) & 2.738 MT o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. He did not find the enhanced value to be very high and the values arrived at by comparing the price at Madras Customs House, for off-cuts in 1991-92 at US $ 800 per MT CIF and 1500 US $ CIF for sheets to be absolutely in order and rejected the appeal. 4. We have heard both sides and considered the submission and find ............. (a) The Order-in-Original of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the length/breadth of standard sizes. Those sizes are therefore off-cuts, the third quality 'Acrylic Sheets with surface side cut (damages), also can not be standard. Thus only 7.852 MT out of total consignment of 13.0 are mis-declared goods. The rest being off-cuts/damages goods. (b) The lower authorities have loaded the entire quality which appeared to be sheets i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a synopsis accepting the price of Prime Quality to be US $ 800 per MT offered at US $ 300 per MT and Damage Sheet to be US $ 400 per MT. We are therefore not able to determine the value and for that purpose the matter requires to be remanded back. (d) We also find that even though the Additional Commissioner has considered the costs of detention and demurrage, no margin o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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