Per K.S. Venkataramani : This appeal has been filed by the Collector of Customs, Kandla under Section 129 D (4) of the Customs Act, 1962 persuant to an order dated 12.5.1994 passed under Sec. 129 D (1) of the Customs Act, 1962 by the Central Board of Excise Customs seeking review of the Order-in-Original dated 15.3.94 passed by the Collector, of Customs, Kandla. The facts and the issues, as brought out by the Department, are as follows :

2. That based on the intelligence that M/s. Dimple Overseas Ltd. (hereinafter referred to as "the exporter'') were attempting to export plastic Newar/straps under DEEC Scheme by mis-declaring its description and actual value and that the exportproducts declared as ma4e from HDPE granules were in fact manufactured out or re-cycled plastic scrap/waste and were purchased for the purpose of export under DEEC Scheme, the officers of Directorate Revenue Intelligence intercepted and detained a consignment of 60 M. Tonnes of Polyethylene Newar Straps which was being exported by the exporter. The officers also recovered shipping bills and documents which accompanied these export consignments.

3. Scrutiny of the documents relating to this consignments r