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Issues involved: Classification of imported goods under Heading 5407.61 or 5407.69, confiscation of fabric, imposition of penalty, clearance of goods under D.F.R.C.
Classification Issue: The appellants imported polyester fabric and claimed classification under Heading 5407.61, while Revenue proposed classification under Heading 5407.69. The appellants agreed to the proposed classification and to pay the differential duty. The issue was whether the goods were properly classified. Confiscation and Penalty Issue: The Commissioner of Customs passed an order for confiscation of the fabric and imposition of penalty due to the classification dispute. The appellants argued that wrong classification in the Bill of Entry does not warrant confiscation or penalty, citing Tribunal decisions supporting this stance. The Tribunal found that the appellants acted in good faith, correctly describing the goods, and set aside the confiscation and penalty based on earlier Tribunal decisions. Clearance under D.F.R.C. Issue: The impugned order briefly mentioned the importer's request for clearance of goods under D.F.R.C. without detailed discussion. The Tribunal ordered to expunge the line from the order and allowed Customs authorities to reexamine the clearance issue under D.F.R.C., providing the appellants with an opportunity to present their case before any decision is made. In conclusion, the Tribunal ruled in favor of the appellants, setting aside the confiscation of fabric and penalty. The issue of clearance under D.F.R.C. was left open for further examination by Customs authorities with the appellants given the opportunity to present their case.
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