TMI Blog2008 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... ident and Shri A.K. Srivastava, Member (T) [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein imported three consignments of Glue Sticks and Glue gun from M/s. Tex Year Industries Corp. Taiwan vide invoice dated 12-7-1997. 28-3-1998 and 14-7-1998. The details of the imports are as under: S. No. Bill of Entry Description of Goods Quantity in Kgs. Declared CIF Value (Rs.) Duty Paid (Rs.) No. Date 1. 7330 18-8-97 Glue Stick Grade 705 10000 1,45,193/- 81,770/- 2. 10245 7-4-98 -do- 7500 1,19,250/- 71,423/- 3. 11160 28-7-98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - the second insurance documents revised the ensured amount to US $ 28,743/-. Statements of the proprietor of the appellants were recorded on 20-10-1999 in which he stated inter alia that the price at which he imported the goods was true and correct. 3. Based on the contemporaneous import at a higher value and the insurance documents, the department was of the view that the goods had been under valued by the appellants. Hence show cause notice was issued proposing loading of value, proposing imposition of penalty and, also proposing confiscation of the goods. The notice was adjudicated by the Commissioner who enhanced the value of Glue stick Grade 705 to US $ 2.10 per kg., and the value of Glue Gun TG-05 to US $ 2.90 per piece under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellants. Further, manufacturer himself has certified that there was a difference in quality between the Glue Stick supplied to the appellants and those supplied to Metlock Company, who is an industrial manufacturer importing goods for its own use while the appellant was a trader who had imported the same for resale. In this context the decisions of the Tribunal in PDM Impex v. Commissioner of Customs (P), Kolkata - 2005 (191) E.L.T. 1121 (T); Sahil Trends v. Commissioner of Customs (Prev.), Ahmedabad - 2005 (183) E.L.T. 75; Commissioner of Customs, Kandla v. Meera Impex - 2004 (167) E.L.T. 446; DR. Polymers Ltd. v. Commissioner of Customs, ICD, TKS, New Delhi - 2004 (166) E.L.T. 393 and Kailash Enterprises v. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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