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TMI Blog1999 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... k Gathani (applications C/Stay-1552 and 1555/97), Rs. 3.00 lacs and Rs. 1.00 lac from Sonia Gathani (applications C/Stay-1551 and 1556/97) and Rs. 3.00 lacs and Rs. 1.00 lac from Paresh Gathani (applications C/Stay-1553 and 1554/97). The later three applicants are partners in each of the two importing firms. 2. The common advocate for the applicants explains that duty has been demanded, and penalties imposed, on the finding of the Commissioner that the importers misdeclared 23 consignments imported by SP Rubber Chem Agency (SP for short) and 4 consignments, imported by Nipa Overseas (Nipa for short) as Styrene Butadiene Rubber (SBR), claimed its classification under Heading 40.02 of the tariff, whereas the goods imported consisted either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early propose alternative classification. It only says that there has been misdeclaration. 4. Financial hardship is pleaded on the ground that none of the partners of the two firms has any property except Sonia Gathani who was a self occupied flat. The partnership firm is not functioning from 1991. At present only Kaushik Gathani is having some export in fruits and vegetables from which he gets some income. 5. The departmental representative contends that the circumstances in which the last consignment was seized indicate clearly that the importers had misdeclared the goods. The goods were found with marks and number erased and stored in suspicious circumstances. Kaushik Gathani, in his statement, had clearly indicated that all the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he paid Rs. 300/- for test report to the staff of Deputy Chief Chemist on receipt of test report is capable of being interpreted in more than one. The value of the evidence other than the statement of Kaushik Gathani which has been retracted within two days of recording on which it is concluded that the goods were either to Viton or silicon will have to be weighed. So also the contention that the fact of the goods being Bayer type silicon or Viton is found in the test report. 7. We are not satisfied about the financial hardship pleaded. Kaushik Gathani s statement relating to Rs. 2.00 crores turn over of Kaypan International and his profit of Rs. 15.00 lacs annually are significant. The claim of financial hardship in respect of other part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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