9911796707
TMI Blog1998 (6) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... on order involving two orders-in-original as the issue involved in both these cases is the same. 2. Briefly, in both cases used old garments have been imported along with synthetic woollen rags. Used old garments are covered under heading 63090000 of the ITC (HS) and can be imported only against a specific licence. Further, the synthetic rags are covered under Heading 63109009.10 of the ITC (HS). The policy indicated against this heading is verified. However, the goods are permitted for import subject to the condition that the mutilation must conform to the requirements specified by Custom Public Notice or Trade Notice. Chennai Custom has issued a PN 146/88 wherein norms of mutilation have been specified. It is alleged that synthetic rags ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Houses in the country in such cases was to levy redemption fine of 25% and a personal penalty of 10%. Even in the impugned order-in-appeal, the quantum of RF and personal penalty was much more than the normal practice of other Custom Houses. He further submitted that Bill of Entry still continues to be live one and cited the OIA passed by Commissioner of Customs bearing No. 35/97/CAC/CC-I, dated 30-4-1997 wherein Redemption Fine of 25% and penalty of 5% had been imposed. He further cited the judgment in the case of M/s. Saravanabava Mills Pvt. Ltd. v. CCE - 1998 (99) E.L.T. 317 (Tribunal) = 1997 (20) RLT 383. He also referred to the decision contained in this Tribunal Final Order No. 818/98 in the case of ANZ Overseas wherein the Single M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act for remutilation and had therefore denied importer s request for the same. In view of aforesaid discussion, I find that this position taken by the original authority is not in consonance with clearly laid down law. I also find that the submission of Learned Consultant Shri N. Singh that normal practice followed by Custom House in such cases was to levy redemption fine of 25% and personal penalty of 10% is born out from the Order No. 35/97/CAC/CC-I, dated 30-4-1997 of the Commissioner of Customs, Bombay Custom House wherein in a worse case than this, where the consignment was ordered to be classified as `worn clothing and other worn garments , yet the redemption fine of only 25% and penalty of 5% had been imposed. In the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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