2008 (12) TMI 491 - AT - Customs

Summary

In the appellate tribunal CESTAT, Kolkata case of Dr. Chittaranjan Satap, the appellant purchased imported silk yarn from Utkal Polyweave Industries Pvt. Ltd. The appellant's 65 cartons were seized at Bhagalpur and Patna Railway stations for job work weaving silk fabrics. The charge of misdeclaration for 15 cartons was disputed due to a courier company's error in the covering note. The Departmental Representative supported the impugned order. The tribunal found the appellants' explanation plausible, noting that 17 cartons from the same lot had been released by another Joint Commissioner. The Railway receipt accurately described the goods, and the charge of wrong description was not upheld. The tribunal, giving the appellants the benefit of the doubt, set aside the impugned order and allowed the appeal, providing consequential relief to the appellants.