ORDER :

1. Lave granted.

2. This Civil Appeal is directed against the judgment dated 11th May, 2006 delivered by Customs, Excise and Service Tax Appellate Tribunal in Appeal No. C/607/Mumbai. The short question involved in this Civil Appeal is whether there was mis-declaration of goods imported, namely, Polyethylene (prime/virgin) mis-declared as Polyethylene-Wide-Spec. with the intention to evade duty? Briefly, the facts are as under.

3. Respondent importer imported 1485 MT of goods declaring them as “Polyethylene Wide Specs” @ US $ 410 PMT against 13 Bill of Entries. The department had some doubts about the genuineness of the value declared by the importer. They asked the respondent to produce manufacturer's invoice for which the importer expressed their inability to produce the same. At this stage, it may be noted that we are concerned with the period February, 1996 to April, 1996. At the relevant time respondent was a State Government owned Corporation.

4. The Custom Officers drew 4 samples from different containers and forwarded the same to CIPET at Ahmedabad for testing the samples. The query raised by the department with the Institute was whether the subject samples tallied with