ORDER

Heard the learned Counsel for the parties at length.

2. In pursuance of license issued to the appellant in the year 1985, the appellant imported cardboard sheets. It was contended by the Assistant Collector of Customs that samples of the imported goods had been taken and referred to the Chief Chemist, Central Revenue Control Board, New Delhi and the Institute of Paper Technology, Saharanpur for verifying whether cardboard sheets were ivory boards . After receipt of the report and after adjudicating the matter by final order dated 4th November, 1986, the Collector passed the order confiscating the goods and gave the above to the appellant to redeem the same on payment of redemption of fine of Rs.47,000/- by holding that imported goods were ivory boards and not cardboards. Against that judgment and order, the appellant preferred an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal (CHGAT) which was also dismissed by order dated 8th February, 1992. That order is challenged in this appeal.

3. Admittedly, in this case for arriving at the conclusion that imported goods were ivory boards, authorities have relied upon the certificate dated 11th August, 1986 i