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2015 (11) TMI 1330 - CESTAT AHMEDABAD

2015 (11) TMI 1330 - CESTAT AHMEDABAD - TMI - SEZ Unit - DTA Clearances - the allegation is that said materials were plastic waste and scrap classifiable under Heading (CTH) No. 39151909 of the Customs Tariff Act, and restricted items in the policy - Undervaluation of goods - Confiscation of goods - Imposition of redemption fine - Held that:- In the Test Report, CIPET observed that the sample is cut pieces of clear film with Paper Stickers. The Adjudicating Authority proceeded on the basis Repor .....

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onsider the Report of the CIPET. In the present case, the Adjudicating Authority had not given any finding on the Report of CIPET. In our considered view, the CIPET Report is required to be considered, before going to the Customs House Laboratory Report. Hence, the impugned order cannot be sustained on this ground alone. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Appeal No. : C/201-203,208-210,228-229/2007 - Order No. A/ 11348-11355/2015 - Dated:- 25- .....

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Letter of Permission (LOP) for manufacturing of recycled plastic granules/flakes/agglomerates/Pallets/Bars/Powder. The said SEZ units were also permitted to do trading of all items except restricted, prohibited, canalized items and plastic waste and scrap. In the present case, the said SEZ units sold imported Plastic Stickers whether or not printed, embossed or impregnated classifiable under 39199010 of the Customs Tariff Act and supplied to M/s Alfa Industries and M/s Anshita Trading Corporati .....

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duty alongwith interest and also imposed penalties. It is also confiscated the goods and imposed redemption fine for violation of the policy and misdeclaration in terms of value and description of goods. 3. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate on behalf of the appellants is that the goods received from the SEZ units, are tallying with the Report of Central Institute of Plastic Engineering And Technology (CIPET), Mini .....

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s that the Customs Officers during the investigation detected that the appellants cleared the goods by misdeclaration and undervaluation. It is supported by the Report of the Customs Laboratory. He further submits that the Report of the Customs Laboratory is applicable in the present case. 5. We find from the record that by letter dated 27.08.2004, the Development Commissioner Kandla Special Economic Zone, Gandhidham forwarded samples for testing of Plastic Stickers and Chemical Analysis to the .....

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mm Pvt. Ltd. (supra) on the identical situation observed that Report of CIPET, Ahmedabad cannot be ignored. In that case, the issue before the Hon ble High Court is whether test report submitted by the Customs House Laboratory, Kandla has any overriding effect on the Reports submitted by the CIPET, Ahmedabad and Chennai. The Hon ble High Court observed as under:- 42. We have also noticed Clause (vii) of Public Notice No. 392(PN)/92-97, dated 1-1-1997, which relates to clearance of imported plast .....

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