9911796707
TMI Blog2000 (8) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... is against the order of the Additional Collector holding liable to confiscation of the consignments of fabrics imported by the appellant, for fixing a fine of Rs. 10 lakhs for redemption and imposing a penalty of Rs. 5 lakhs on the importer. The Additional Commissioner dealt with 11 consignments imported by the appellant. 2. Clearances of the goods was claimed in terms of entry at 4.1 of Appendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders and Others v. CCE, 1988 (34) E.L.T. 98 was cited. 4. The Tribunal in this decision held by a majority of two to one that it had not been proved before it that the goods imported by M/s. East Punjab Traders comprising of 100% polyester could not be considered not to be lining material. It noted that the technical literature showed linings to be generally smooth, lustrous fabrics made of silk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety excluded in the policy, or were not capable of use as lining material, the appellant's claim could not be denied. This being the case the confiscation of the goods cannot be sustainable. 6. It will then follow that penalty could not be imposed upon the appellant for importation of the goods. In any event the penalty could not be imposed for the reason that Jayantilal Ratanchand Mehta, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
