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TMI Blog1995 (2) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. Both the appeals involve common issues and hence these are being heard together and disposed of by this common order. Facts in C/Appeal No. 2979/86-NRB The appellants imported 23 bales containing 10,243 kgs of Wool waste from M/s. Mainz Co. Ltd., Bradford and filed Bill of entry on 9-9-1985 declaring the goods as wool waste. The Certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated the goods with option to redeem the same on payment of a fine of Rs. 60,000/- and also imposed a penalty of Rs. 50,000/-. 2. Facts in C/Appeal No. 2980/86-NRB The appellants imported 23 bales of Wool waste containing 10,499 kgs from M/s. Mainz Co. Ltd. and filed Bill of entry on 9-9-1985. The Certificate of Wool Testing Services International Ltd. was also attached with the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. In the case of C/Appeal No. 2979/86, the invoice dated 18th June, 1985 of M/s. Mainz Co. Ltd. describes the goods as 23 bales Wool waste - White and coloured Wool soft waste wool content about 70%. The Certificate dated 20th June 1985 issued by the Wool Testing Services International Ltd. certificates that the wool content using Sodium Hydroxide Solution calculated on dry weight basis is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f deniers have also not been brought out in the Test report; (iii)Whether the wool waste is of virgin origin or only shoddy wool out of wool rags. 4. The appellants request for drawal of fresh samples has been rejected. We are of the view that the interests of justice required that, when the appellants were questioning the correctness of the Test reports, the department ought to have conducted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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