Briefly, the facts are as under Respondent importer imported 1485 MT of goods declaring them as Polyethylene Wide Specs US 410 PMT against 13 Bill of Entries.
This Civil Appeal is directed against the judgment dated 11th May, 2006 delivered by Customs, Excise and Service Tax Appellate Tribunal in Appeal No.
The Custom Officers drew 4 samples from different companytainers and forwarded the same to CIPET at Ahmedabad for testing the samples.
That certificate indicates importation of Polyethylene Wide Specs material on the basis of two relevant factors, namely, Melt Flow Index and Density.
That certificate is dated 18th December, 1995 see page 93 of the paper book .
The query raised by the department with the Institute was whether the subject samples tallied with the Quality Certificate furnished by the respondent.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO 3084 OF 2008 Arising out of SLP C No.
20222/2006 COMMISSIONER OF CUSTOMS, AHMEDABAD APPELLANT S VERSUS GUJARAT SMALL SCALE INDUSTRIES CORPORATION RESPONDENT S ORDER Lave granted.
They asked the respondent to produce manufacturers invoice for which the importer expressed their inability to produce the same.
At the relevant time respondent was a State Government owned Corporation.
The department had some doubts about the genuineness of the value declared by the importer.
C/607/Mumbai.
with the intention to evade duty?
