9911796707
TMI Blog1995 (9) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order of the Additional Collector of Customs, Bombay. In his order, the Additional Collector has ordered confiscation of a consignment which on examination was found to consist of ten bales of wool waste and 38 of synthetic waste on the ground that the goods were declared as wool waste. 2. Shri H.O. Arora, Advocate for the appellant says that the appellant was guided in making its decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the show cause notice that a particular supplier had supplied them proper goods. The examination report does not show that the wool waste and synthetic waste were mixed up in each bale. Hence the claim in this regard not acceptable. 4. The examination report shows that out of the total 48 bales declared as wool waste, ten bales (serial number 23-32) were found contained synthetic waste. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion wool waste and some of synthetic waste. Wool waste (and only that ) was only found in ten bales, the remaining containing synthetic waste. I however agree that the appellant has a point when it says that it made the declaration in good faith, and therefore penalty should not be imposed. I am also not able to accept that ten bales could used to conceal quantity four times this number. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
