Harish Chander, President

1. M/s. Indo Plast, 161, Vithal Udyognagar, Vallabh Nagar, Gujarat-388121, Shri A.P. Goradia and Shri Mohanbhai Kapoor Chand Jain had filed the above captioned appeals being aggrieved from a common Order passed by the Collector of Customs, Customs House, Kandla. The appellants had also filed the stay applications for dispensing with the pre-deposit of the following duty and penalty amounts :-

Notices of hearing were issued for the hearing of stay applications today (16-4-1992) for the above captioned appeals. Shri A.S. Sundar Rajan, learned Consultant has appeared on behalf of the appellants. Shri A.S. Sundar Rajan pleaded that the appellants had imported AVS plastic and the declaration was made as Synthetic Resin (W.S.) ABS Moulding Powder (Recycled) and the Revenue had assessed the same as ABS virgin material. Shri Sundar Rajan pleaded that Revenue's whole case rests on two test reports of M/s. IIT and M/s. ABS Plastics which appear on page Nos. 65 and 66 of the paper book and pages 62 to 64 of the paper book. Shri Sundar Rajan pleaded that by their letter dated 4-10-1990 which appears on page No. 120 of the paper book the appellants had asked for the