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TMI Blog2009 (10) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... n intention to avail the benefit of Notification No. 52/03 dated 31-3-03. He, therefore, confiscated the goods with an option to redeem them on payment of a fine of Rs. 4 lakhs, imposed a penalty of Rs. 6 lakhs under Section 114 of the Act and also held that the goods in question were not eligible to be accounted for towards the fulfillment of export obligation under the EOU scheme. Hence this appeal. Held that- I set aside confiscation of the wadding. However, as regards quilts, the only plea of the appellants is for reduction in the quantum of fine and penalty and they do not challenge the confiscation thereof. Having regard to the fact that value of the quilts is only little over Rs. 9.80 lakhs, I reduce the fine in lieu of confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufficient for testing; sufficient samples were further drawn from the export consignments and sent for test and the test reports revealed that the wadding material is an admixture of hard and soft wastes that are normally generated in yarn and fabric manufacture and that the wadding was not manufactured out of high grade silk of Grade 2A and above imported by the appellants and percentage of silk contained in the quilts was found to be 30 to 40% of the net weight of the quilts which was lesser than the weight of other cheaper materials used and that the fabrics used in quilt contained synthetic fibres and indigenous dupion silk of lesser grade than that of imported silk yarn of 100 to 120 deniers. 2. On the above basis, show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act and also held that the goods in question were not eligible to be accounted for towards the fulfillment of export obligation under the EOU scheme. Hence this appeal. 3. I have heard both sides. The test report on waddings relied upon by the adjudicating authority pertains to sample No. 56 which is, admittedly, not one of the export samples. The export samples were tested by CSTRI and the chemical test report dated 3-2-05 an 11-2-05 clearly showed that the silk content ranged from 92.90 to 96.64 (in the report dated 3-2-05) and 93 to 95.8 %, as per report dated. 11-2-05. It cannot be disputed that the report dated 3-2-05 is in respect of samples of the goods under export as this is clearly brought in the DRI's letter, dated 17-1-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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