TMI Blog2006 (5) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : Jyoti Balasundaram, Vice-President]. The Revenue is in appeal against the order of the Commissioner of Customs, Kandla dropping proceedings initiated against the respondents herein, the, importers of Fully Refined Paraffin Wax on transferred advance licence of M/s. Padmini Polymers Ltd. for evasion of Customs duty payable by mis-declaration of the goods as Mould Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We therefore, upheld the finding that there has been no misdeclaration of the goods by the importers. 4. As regards valuation, the Commissioner has recorded a clear finding that the material relied upon by the department namely computer print outs of contemporaneous import of fully refined paraffin wax were not for the same commercial level of import. He has found that material relied upon by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities are empowered to examine goods which are imported in terms of licence to contend that fully refined paraffin wax imported by the respondents herein, as per technical literature and as per statement of the officer of transferor/manufacturer M/s. Padmini Polymers Ltd., cannot be used as mould release agent for Compact Disc/CD ROM, manufactured by M/s. Padmini Polymers Ltd., on the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification with which we are concerned namely Notification No. 79/95. We also find that in the case of Commissioner of Customs v. A. Shankar Rao [2002 (149) E.L.T. 387 (Tri.-Mum.)], the Tribunal has distinguished the judgment of the Hon ble Delhi High Court in the case of Exports Apparel Group Ltd. v. Union of India relied upon by the Ld. SDR in para 11 of its order. 6. In the light of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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