9911796707
TMI Blog1994 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed 24 cartons of 100% Viscose Rayon Yarn 300 denier made in Taiwan, which were seized under the reasonable belief of being liable to confiscation under the provisions of the Customs Act, 1962. Investigations followed by adjudication proceedings, were conducted, and though the seized cartons were found to have been licitly imported, it was held that the same was a notified item for the purpose of Chapter IV-A, and hence the provisions of Section 11C, 11D, 11E and 11F were contravened. The yarn was ordered confiscation vide Section 111(p) of the Customs Act, 1962, and personal penalty vide Section 112 of the Act was also imposed. In the appeal preferred by the Respondents, the Collector (Appeals) however held that what was notified for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in generic way and that enlarged meaning so as to include all types of Artificial Yarn or Man-Made Yarn, cannot be given. 5. Notification No. 12/69-Cus., dated 3-1-1969, as amended vide Notification No. 205/84-Cus., dated 20-7-1984 specifies synthetic yarn and metallised yarn as notified goods for the purpose of Chapter IV-A of the Customs Act, 1962. Significantly, the notified item is not man-made yarn or artificial yarn . 6. There is no challenge on the issue that what was seized from the Respondents was 100% Viscose Rayon Yarn. 7. In Fiarchild s Dictionary of Textiles, Sixth Edition, Artificial Fibre is shown as synonym of man-made fibre and man-made fibre is mentioned as being a generic term to include those filament (fibr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port thereto is sought from the ratio of the Supreme Court judgment referred to above. However, it cannot be overlooked that the word man-made fibre is also in vogue and has been frequently used and it cannot be expected that the line of distinction was not known. Further, when a specific type of prohibition is sought to be composed, the phraseology used ought to be strictly construed. Further, though synthetic yarn and metallic yarn fall within the non-cellulosic category, both of them have been separately and specifically mentioned, and this is contra indicative to the plea that the use of word synthetic yarn is loosely made to include all categories of man-made fibre, and there is also no challenge to the observation by the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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