TMI Blog2002 (1) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have assailed the impugned order dated 20th July, 2001 passed by Commissioner of Customs (Appeals) confirming the order of the adjudicating authority on valuation of the impugned goods. 2. The facts of the case in brief are that the appellants are operating in Falta Export Processing Zone. They were importing goods as input for manufacture of final product. They imported and declared th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s), the Commissioner of Customs (Appeals) upheld the order and hence the present appeals before us. 3. Arguing the case for the appellants, Shri B.N. Chattopadhyay, ld. Consultant, submits that the appellant is working in Export Processing Zone. He had imported plastic waste and scrap. He submits that in case some of the items imported do not confirm to plastic, waste and scrap then the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... testing were found to be 'virgin plant waste', therefore, there was no question for imposition of personal penalty. In the circumstances, the confiscation of goods and imposition of personal penalty is set aside." 4. We do not see any reason to disagree with the above decision of the Tribunal. We, therefore, set aside the order of confiscation and enhancement of value and allow the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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